Please answer the following questions
-3] 18-34 Outsourcing; Choice of Strategic Business Unit The management of office printing, duplicating, filing, and overall document storage is one of the most significant overhead costs in many companies, especially companies with large and complex product lines and/or a diverse customer base, such as the large consumer products company, Procter & Gamble (P&G). Increasingly, companies like P&G are outsourcing their overall document management activity to service providers such as Xerox, Hewlett-packard (HP), or Canon. Xerox and HP provide the equipment, materials, and labor for the activity in what is often called "managed print services" (MPS). MPS has reduced P&G's costs significantly and also provides P&G an opportunity to better focus its efforts on strategic marketing and operational matters. Required 1. What type of SBU was probably used by P&G to manage print services prior to outsourcing? What type of responsibility accounting is probably being used by P&G now, after outsourcing? Explain briefly. 2. How would the decision to outsource print services affect the sustainability objectives of a firm such as Procter & Gamble?18-47 Strategy; Balanced Scorecard: Health Care Consumers, employers, and governments at all levels are very concerned about the rising costs of health care. As a result, health care systems nationwide are experiencing an ongoing demand to improve the efficiency of their operations. The health care indus- try faces significant challenges due to changing patient needs, reduced reimbursement, and the fierce competitive environment. The industry is experiencing consolidations through systemwide mergers and acquisitions as a way to reduce operating costs. Patients and payors are demanding a one-stop shopping approach. While improving operations is necessary, the quality of the health care delivered must not be jeopardized. The Medical University of Greenbelt is feeling the impact of the increasing penetration of its market by managed care companies. As a result, management has been asked to develop a strategic plan to ensure that its funding sources will continue to meet the demands of its patients. Because it is an academic medical center, the Medical University of Greenbelt's mission encompasses three components: clinical care, education, and research. Management must consider these competing objectives in the proposed plan. Required 1. Match the critical success factors for Medical University of Greenbelt on the right with the correct balanced scorecard perspective on the left: a. Financial: operating margin, cost per discharge, days in accounts receivable b. Customer: patient satisfaction, referring physician satisfaction, patient flow measures c. Internal processes: medication safety, infection rate, mortality rate d. Learning and growth: number of employee suggestions per month, number of employee suggestions implemented per month, measures of absenteeism and paid time off18-45 Full vs. Variable Costing Security Technology Inc. (STI) is a manufacturer of an electronic control system used in the manufacture of certain special-duty auto transmissions used primarily for police and military applications. The part sells for $55 per unit and had sales of 24,000 units in the current year, 2018. STI has no inventory on hand at the beginning of 2018 and is projecting sales of 26,000 units in 2019. STI is planning the same production level for 2019 as in 2018, 25,000 units The variable manufacturing costs for STI are $16, and the variable selling costs are only $.50 per unit. The fixed manufacturing costs are $200,000 per year, and the fixed selling costs are $500 per year. Required 1. Prepare an income statement for each year using full costing. 2. Prepare an income statement for each year using variable costing. 3. Prepare a reconciliation and explanation of the difference each year in the operating income resulting from the full and variable costing methods.2. How could the balanced scorecard and strategy map help ensure the success of the Medical University of Greenbelt? a. By communicating the university's strategy to managers throughout the company. b. By articulating the connection from nonfinancial performance (i.e., critical success factors) to financial performance. c. By helping to develop incentives that are aligned with strategy and value creation. d. All of the above
