SECTION – A Question-1 – Scenario:                                                                            20 Marks   Healthcare is a Govt. Hospital. It keeps the data of all the patients in the central server. The data base of the patients is available to Doctors and Nurses in their ward office computers. The Hospital also has accounting system which maintains the financial and Management Accounts and also keeps the payroll system and supplier’s details. The newly appointed Financial Director Mr. Bader is concerned about the security of the system. He is also planning to generate some additional qualitative reports which will be useful for the board of directors to know about the patient’s satisfaction surveys.

QUESTION

SECTION – A

Question-1 – Scenario:                                                                            20 Marks

Healthcare is a Govt. Hospital. It keeps the data of all the patients in the central server. The data base of the patients is available to Doctors and Nurses in their ward office computers.

The Hospital also has accounting system which maintains the financial and Management Accounts and also keeps the payroll system and supplier’s details.

The newly appointed Financial Director Mr. Bader is concerned about the security of the system. He is also planning to generate some additional qualitative reports which will be useful for the board of directors to know about the patient’s satisfaction surveys.

Mr. Bader had discussed with the Senior Doctors and managers about the management Information they receive, and he also discussed about the adequacy and relevance of the information. They have raised the following concern about the information:

1. One of the senior doctors has mentioned that he is receiving daily management report, but he doesn’t have time to read these lengthy reports and he also feels that information is irrelevant for his job.
2. Another Doctor was concerned about the amount of mails he receives either direct to his mail address or copied to him. He said he spends almost one or one and a half hour daily to read these mails, this valuable time he would have spent vising patients.
3. One manager has suggested that some of the communication could be done verbally which will be more useful than sending a mail.

Mr. Bader is planning to introduce a control procedure which could be used to distribute the data internally so that the above-mentioned problems could be sorted out.

Required:

1. What could be the different control measures placed within the Hospital regarding the generation and distribution of internal information. Suggest and describe how these measures will help to overcome the problems raised by Doctors and managers.

10 Marks

1. What are the different controls and procedures which ensures that the confidentiality and security of the information available in the hospital Server? Explain.      10 Marks

Note – The academic reference is required for the above question                                           

Question 2                                                                                              25 Marks

Medical Tools Company manufactures and sells specific clinical machine used in hospitals. The medical equipment market is very competitive, Due to economic recession since last two years it’s difficult for the company to maintain its revenue and profits.

Each year budget is prepared for material, labor and sales. Departmental managers have a freedom to revise their respective budgets for any planning errors.

The following data is available relating to the sales of clinical machine for the year.

Standard Variable cost for the machine is OMR 9000.

Despite of the recession the market of clinical machines is increasing as the govt is stressing upon increasing the medical facilities.

The total market demand has been estimated at 250,000 machines for the last few years. The total actual market demand for the machines, though, had risen by 20% to 300,000 machines

Based on the above information:

1. Calculate the sales price and total sales volume Contribution variance. 9 Marks

1. Sales volume variance could be divided into sales volume planning and sales volume operational. Analyse by showing the relevant calculations. 9 Marks

1. As per your calculation evaluate on the sales performance of the business       7 Marks

Section B- Two question (compulsory)                                     55 marks weightage

Question – 3                                                                                              30 Marks

Moon is a furniture company manufacturing different types of furniture.

One of its products Double Bed is very popular because of its unique design and comfort.

Company has two divisions Bed Division (B) and Mattress Division(M)

Division B produces Bed and Division M produces Mattresses. Both the divisions are profit centers.

Division B sells Bed with Mattresses to external customers while Division M sells Mattresses to Division B and to external customers.

Division B produces 5,000 Beds every year and External demand for the Beds is also 5,000.

The additional data available for both the divisions is as follows:

Division B

Selling price of Bed+ Mattress                       OMR 300

Cost of Bed + Mattress

Mattress from Division M –    as per the company’s policy

Other Material Cost                      OMR 60

Labour Cost                                  OMR 30

Fixed Cost per Year                      OMR 500,000

Department M

Cost of Each Mattress

Material Cost                    OMR 40

Labour Cost                      OMR 20

Fixed Cost per year         OMR 300,000

Number of Mattresses Produced and sold = 15,000 Mattresses

External demand for Mattresses is 12,000.

Moon Company has set a pricing policy for the mattresses supplied by Division M to Division B at a Marginal cost + 15% to 20%. Division M is bound to sell 5000 mattresses to Division B and remaining to the external supplier for OMR 80 per mattress

Required:

1. Calculate Transfer price of the mattress supplied by Division M to Division B Under the pricing Policy set by the Moon Company 8 Marks

1. Using the appropriate format Prepare a profit statement For Division B. 8 Marks

1. Showing the Internal and external sales separately Prepare a profit statement For Division M using appropriate format.                                                         8 Marks

1. Evaluate both profits from the prospective of division M and Division B and suggest about the Goal congruence Decision Making.      6 Marks

Question 4                                                                                               25 Marks

Mr. Ahmad is a management accountant. He has been approached by Mr. Jaber to get some advice about Budgeting Techniques and Objectives.

Mr. Jaber has recently been appointed as Managing director of long-established family firm “Uniform Manufacturing Company” (UMC) which manufactures school uniforms for selling to different retail stores.

It also operates two of its own retail stores in the school area. UMC is a profitable company. Mr.  Jaber is concerned that no one is exactly knowing how profitable it should be.

Mr. Jaber realizes that they should have proper budget so that they can measure their performance. He is aware about learning curve theory but has no idea as how to work on it.

As a management accountant you (Mr. Ahmad) suggest Mr. Jaber about the following:

2. The time for first set of uniform was 3 hours, the time for 2^nd set was 2.5 hours. What is the learning Curve? Show your workings clearly. 8 Marks

1. Identify and explain different objectives of Budgetary control system. 8 Marks

• There are different budgeting techniques used by the organization, advise Mr. Jaber on appropriate budgeting techniques for Uniform Manufacturing Company. 9 Marks.

ANSWER

Control Measures for Internal Information Management in a Hospital

Introduction

In today’s digital age, effective management and distribution of internal information are crucial for organizations, including healthcare institutions like hospitals. This essay explores different control measures that can be implemented within a hospital to address the concerns raised by doctors and managers regarding the generation and distribution of internal information. Additionally, it examines the controls and procedures necessary to ensure the confidentiality and security of the information available in the hospital server.

Control Measures for Generation and Distribution of Internal Information

Streamlined Reporting: To overcome the issue of lengthy reports, hospitals can adopt a streamlined reporting system (Wolf, 2008). By identifying the specific information relevant to each doctor’s role, concise reports can be generated, containing only the necessary data. This approach saves doctors’ time and ensures they receive information directly related to their job responsibilities.

Automated Information Filtering: Hospitals can implement automated information filtering systems to manage the influx of emails. These systems categorize and prioritize emails based on their relevance and importance. By reducing the volume of emails doctors receive, valuable time can be saved, allowing doctors to allocate more time to patient care.

Verbal Communication: While emails are essential for documentation, some communication can be done verbally to enhance efficiency. Encouraging face-to-face or phone conversations for quick updates, clarifications, or non-critical information sharing can reduce the reliance on lengthy email exchanges (Morrison-Smith & Ruiz, 2020).

Targeted Communication Channels: To prevent information overload, hospitals can establish targeted communication channels. By creating separate email distribution lists for specific topics or departments, doctors will only receive emails directly related to their area of expertise or interest. This targeted approach ensures that doctors can focus on relevant information without being overwhelmed by unrelated messages.

Customized Information Access: Hospitals can develop personalized dashboards or portals for doctors and managers, enabling them to access the specific data and reports they require. This customization allows individuals to navigate through the vast amount of available data efficiently, enhancing productivity and reducing the time spent searching for relevant information.

Confidentiality and Security Controls for Hospital Server

Access Control: Strict access control measures should be in place to ensure that only authorized personnel can access the hospital server. Strong password policies, multi-factor authentication, and role-based access control should be implemented. Regular audits should be conducted to review and update access privileges as needed.

Data Encryption: Sensitive patient data stored in the hospital server should be encrypted to protect it from unauthorized access (Al-Issa et al., 2019). Encryption techniques should be employed for data at rest and in transit, utilizing secure encryption algorithms. Encryption ensures that even if the server is compromised, patient information remains secure.

Firewalls and Intrusion Detection Systems: Deploying firewalls and intrusion detection systems helps monitor and control network traffic to and from the hospital server. These security measures can detect and block unauthorized attempts to access or compromise the server, safeguarding sensitive information.

Regular Data Backups: Conducting regular data backups is crucial to mitigate the risk of data loss. Implementing automated backup procedures ensures that data is continuously protected, minimizing the impact of potential server failures or security breaches.

Conclusion

Implementing effective control measures for the generation and distribution of internal information within hospitals is essential to address concerns raised by doctors and managers. By streamlining reporting, automating information filtering, promoting verbal communication, utilizing targeted communication channels, and providing customized information access, hospitals can improve efficiency and reduce information overload. Additionally, ensuring the confidentiality and security of the hospital server through access control, data encryption, firewalls, intrusion detection systems, and regular data backups is critical to safeguard patient information. By implementing these measures, hospitals can enhance their information management practices, optimize productivity, and uphold the privacy and security of sensitive data.

References

Al-Issa, Y., Ottom, M. A., & Tamrawi, A. (2019). eHealth Cloud Security Challenges: A Survey. Journal of Healthcare Engineering, 2019, 1–15. https://doi.org/10.1155/2019/7516035 

Morrison-Smith, S., & Ruiz, J. (2020). Challenges and barriers in virtual teams: a literature review. SN Applied Sciences, 2(6). https://doi.org/10.1007/s42452-020-2801-5 

Wolf, Z. R. (2008, April 1). Error Reporting and Disclosure. Patient Safety and Quality – NCBI Bookshelf. https://www.ncbi.nlm.nih.gov/books/NBK2652/