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Need someone to help me reduce the costs here while still keeping the agency fun

ID: 2370235 • Letter: N

Question

Need someone to help me reduce the costs here while still keeping the agency functioning. Give explanation of cost reductions please!! Thank you


Dr. Stephanie White, the Chief Administrator of Uptown Clinic, a community mental health agency, is concerned about the dilemma of coping with reduced budgets next year and into the foreseeable future but increasing demand for services. To plan for reduced budgets, she must first identify where costs can be cut or reduced and still keep the agency functioning. Below are some data from the past year.

Program Area

Costs

Administration

Salaries:

Administrator

$60,000

Assistant

$35,000

Two Secretaries

$42,000

Supplies

$35,000

Advertising and promotion

$9,000

Professional meetings/dues

$14,000

Purchased Services:

Accounting and billing

$15,000

Custodial

$13,000

Security

$12,000

Consulting

$10,000

Community Mental Health Services

Salaries (two social workers)

$46,000

Transportation

$10,000

Outpatient mental health treatment

Salaries:

Psychiatrist

$86,000

Two Social Workers

$70,000

Program Area

Costs

Administration

Salaries:

Administrator

$60,000

Assistant

$35,000

Two Secretaries

$42,000

Supplies

$35,000

Advertising and promotion

$9,000

Professional meetings/dues

$14,000

Purchased Services:

Accounting and billing

$15,000

Custodial

$13,000

Security

$12,000

Consulting

$10,000

Community Mental Health Services

Salaries (two social workers)

$46,000

Transportation

$10,000

Outpatient mental health treatment

Salaries:

Psychiatrist

$86,000

Two Social Workers

$70,000

Explanation / Answer

1) The planning horizon for Discretionary Fixed Costs is fairly short-term, usually a single year; and 2) Discretionary Fixed Costs can be cut for short periods of time with minimal damage to the long-run goals of the organization.




Some of the costs that I have listed as Discretionary (Transportation, for example) might be on a long-term contract, and in that case they would become Committed

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