Suppose that the clinic administrators respond to the ABC data by cutting costs. The clinic overbooks HMO patients to ensure that downtime is avoided when cancellations occur. It reduces the RN nursing staff and assigns some of the technical work to less qualified assistants. Ultimately, an overworked, under qualified nurse's aid makes a mistake and a patient dies. Who is at fault--the HMO, the accountant who conducted the ABC analysis, or the clinic administrators who responded to the ABC information?