Alagappa University 2007 M.A FINANCIAL NAGEMENT IN HOSPITALS - Question Paper

M.A. (HA) DEGREE EXAMINATION, DECEMBER 2007.

Time : 3 hours Maximum : 100 marks

part A — (5 * eight = 40 marks)
ans any 5 ques..
All ques. carry equal marks.

1. Brief the objectives of financial management in hospitals.
2. Detail the long term sources of finance.
3. Explain the importance of budgetary control.
4. Determine the cost centres in Medical lab.
5. Brief the accounting concepts.
6. Examine the importance of Auditing.
7. Brief the principles of book keeping.
8. List the kinds of assets.

part B — (4 × 15 = 60 marks)
ans any 4 ques..
All ques. carry equal marks.

9. Mention the importance of financial management in hospitals.
10. List and discuss the different kinds of budgets.
11. Brief the trends of hospital expenditure.
12. How funds flow statement differ from cash flow statement?
13. Detail the methods to evaluate the investment on hospitals.
14. You are provided the subsequent data for the year 2006 of a corporate hospital
Variable cost Rs. 6,00,000
Fixed cost Rs. 3,00,000
Net Profit Rs. 1,00,000
Sales Rs. 10,00,000
Find
(a) P/V ratio
(b) BEP
(c) Profit when sales amounted to Rs. 12,00,000
(d) Sales needed to earn a profit of Rs. 2,00,000.
15. ABC Ltd., prepared a budget for the production of a lakh units of the only 1 commodity manufactured by them for a costing period as under :
Rs.
Raw material 2.52 per unit
Direct labour 0.75 per unit
Direct expenses 0.10 per unit
Works overhead (60% fixed) 2.50 per unit
Administration overhead (80% fixed) 0.40 per unit
Selling overheads (50% fixed) 0.20 per unit
The true production during the period was only
60,000 units. compute revised budget cost per unit.

Earning:   Approval pending.