Reference no: EM13501665

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

In an Excel spreadsheet:

• Provide a dollar range of costs to reduce budgets (worst and best case analysis).
• She needs to cut $94,000 in cost. Prioritize those cuts that can be made without impacting the operation or quality care of the organization.

In addition to the Excel spreadsheet required to support your responses, you must prepare an APA formatted paper that will address the following:

• Describe how managerial accounting is different from cost accounting.
• Describe the lean production philosophy.
• Compare and contrast accounting principles in lean production to those of typical production.
• Describe how you would advise Dr. White to prepare for reduced budgets.