The basic ABC system is tranformed to include revenues. Using Table 2 below, discuss the differences in the process costs for the FMMG Medical Group and MCCS and the database average. Compare the patient encounters of each business model and the database average per surgeon. How are the different models used in the two practices apparent in these comparisons?

Total Cost of Processes	MCCS	FMMG	Database Avg	Process Abbvn
Service Patients in the Office	$39,970	$347,045	$212,046	SPO
Service Patients in the Hospital	$94,018	$186,764	$173,192	SPH
Obtain Insurance Authorization	$94,743	$45,930	$28,991	Auth
Billing	$20,487	$64,950	$26,234	Bill
Collect Payments	$17,979	$54,199	$26,234	Collect
Resolve Collection Disputes	$13,799	$58,333	$32,792	Disputes
Maintain Medical Records	$43,342	$69,705	$57,133	MMR
Schedule & Coord. Surgeries	$121,783	$30,915	$36,415	Sched
Provide Info to 3rd Parties	$23,805	$16,989	$17,230	3rd pties
Teaching & Research	$0	$0	$297	T&R
Maintain Prof. Education	$51,411	$31,118	$37,163	MPE
TOTAL	$521,337	$905,948	$666,845
Total Reimbursement Processes	$147,008	$223,412	$133,369	Reimb
Sustain & Manage Business	$191,547	$153,906	$121,203	Sust Bus
Maintain Facility	$59,429	$223,180	$121,203	Facility
Number of MDs	4	3	4.1
Number of no-charge office visits	1,424	1,188	1,038
# of charge office visits	288	1,975	422
# of charge hospital visits	530	779	97
# of surgeries/procedures	1,312	639	727
Indirect cost/unit:
No-charge office visit	$41	$139	$190
Charge office visit	$82	$169	$227
Charge hospital visit	$26	$45	$66
Surgery	$324	$581	$505