Performance Budget, Time- Series Forecast, & Cost Benefit Analysis

For this section, review Appendix 30 A on page 107.
Are funds allocated properly to program centers (or functions) based on performance?
2. Which proposed performance improvements deserve highest priority?
3. What external factors can impact costs of program centers (or functions)?
Determine and justify if a centralized or decentralized budget approach makes most sense with respect to implementing a performance budget.
After reviewing Question 3-31 on page 101 and Appendix 3-B, answer the following questions.
Which method should be used?
2. Based on the information available, what are the likely results for the next four quarters?
3. How can you estimate the validity of the trend?
Decide if you are comfortable extending the forecast an additional four quarters.
Review information about Jamestown Clinic on p.156 (Question 4-47). Answer the following questions.
Evaluate impact of variable costs to operational budgets as service levels change.
2. Consider benefits and costs if service levels increase to increase revenue.
Given the clinic can handle 1,000 additional patients, determine how much an outside organization should pay in order to send 1,000 additional patients per year.

Reference and Textbook are below;