Teaching

Emory University

Teaching Associate (with Kristy Towry) - Evening and Executive MBA

• Summer 2023 - ACT 513: Managerial Accounting (Evaluation : 4.6 / 5.0)

Teaching Assistant (with Kristy Towry) - Evening and Executive MBA

• Summer 2022 - ACT 513: Managerial Accounting (Evaluation : 4.7 / 5.0)

• Summer 2021 - ACT 513: Managerial Accounting (No evaluation)

Brigham Young University

Instructor (solo) - Undergraduate

• Fall 2019 - ACC 200: Introduction to Accounting (Evaluation: 4.6 / 5.0)

Dooley College Health System: Using Time-Driven Activity-Based Costing in Healthcare

Solo authored.

Brief Synopsis: Michelle Thomas serves as the director of the Dooley College Health System Outpatient Surgical Center (DCHS OSC). Michelle has been under pressure from DCHS leadership to improve the financial position of the center, which has consistently failed to meet its performance targets over the last three years. Unfortunately, the OSC cannot increase charge rates for existing procedures. The large portion of procedures covered by Medicare and Medicaid are reimbursed at a fixed rate, and DCHS has already leveraged its market power to aggressively negotiate rates with large private insurers. Therefore, Michelle is focusing her attention on cost-cutting options to improve the center’s financial health. Specifically, because resources at the center are scarce, she is interested in identifying cost-inefficient procedures that the OSC could refer to other providers.

• MBA student rating: 6.6 / 7.0

• MBA student quote: "The case is so good that I recommended it as a teaching tool for MDs seeking to gain basic financial awareness of hospital operations tradeoffs."