1 SAMPLE BUSINESS MEMORANDUM (The business memo format is best suited for presenting analysis and results of an issue that requires no more than 2 -3 pages of text and a couple of tables and exhibits. Anything longer should use a business report format with a very short transmittal memo ). DATE: March 13, 2004 TO: Martha Glamour, CEO Stylish Living Magazine FROM: Simpson and Lee Consulting Associates (This tells the reader your role as writer – e.g. consultant, analyst to reporting to manager, etc.) Thomas Simpson (Principal Writer) Richard Lee (Principal Editor). (The w ords principal writer and editor do not appear in a real business memo; they are here for grading purposes only. In the real world you would substitute the titles of the authors, e.g. Partner or Senior Manager). RE: Analysis of existing cost system and desirability of switching to ABC. Thank you for allowing us the opportunity to work with your company (simple courtesy and positive start). As requested, we have evaluated the strengths and weaknesses of your company’s existing cost system and evaluated the desirability of switching from the existing cost system to an activity based cost system ABC). (This sentence should clearly state the “big” issue in the case. It should also help to remind the intended audience of the purpose of this memo). Our analysis uses Products X and Y as test cases to understand how the existing and proposed ABC systems would compute product costs. Based on our study, we have reached the following conclusions: 1. The cost of Product X is higher than Product Y under the current system; the cost Product X is lower than Product Y under the ABC system. 2. The existing cost system has several weaknesses that make the data unreliable and misleading. 3. We recommend that the company should abandon the existing system and replace it with an activity based cost system as it will provide better product cost information for decision making. (The three points above are what the writing guide refers to as “headlines”. They state the major conclusions of your memo and should (like a newspaper headline) grab the reader’s attention. Note a headline does not contain detailed results such as cost of Product X is $3.45 per unit.). The rest of this memo explains the basis of our conclusions. We will present our analysis in four parts. The first part deals with product cost under the existing system. This is followed by . . . The next section . . . The last section . . . (The purpose of these sentences is to give the reader a road map to follow your discussion. Note that the four parts probably correspond to the detailed questions at the back of the case. These questions typically lead you to address the big issue in the case. If the memo is longer than 2 pages, you may have to use subheadings to avoid long bodies of texts). Product Cost Analysis Our analysis begins by computing th ...

1. 1
SAMPLE BUSINESS MEMORANDUM
(The business memo format is best suited for presenting
analysis and results of an issue that requires no more
than 2 -3 pages of text and a couple of tables and exhibits.
Anything longer should use a business report format
with a very short transmittal memo ).
DATE: March 13, 2004
TO: Martha Glamour, CEO Stylish Living Magazine
FROM: Simpson and Lee Consulting Associates (This tells the
reader your role as writer – e.g.
consultant, analyst to reporting to manager, etc.)
Thomas Simpson (Principal Writer) Richard Lee (Principal
Editor). (The w ords
principal writer and editor do not appear in a real business
memo; they are here for grading
purposes only. In the real world you would substitute the titles
of the authors, e.g. Partner or
Senior Manager).
RE: Analysis of existing cost system and desirability of
switching to ABC.
Thank you for allowing us the opportunity to work with your
company (simple courtesy and positive
start). As requested, we have evaluated the strengths and
weaknesses of your company’s existing
cost system and evaluated the desirability of switching from the

2. existing cost system to an
activity based cost system ABC). (This sentence should clearly
state the “big” issue in the case. It should
also help to remind the intended audience of the purpose of
this memo). Our analysis uses Products X and
Y as test cases to understand how the existing and proposed
ABC systems would compute
product costs. Based on our study, we have reached the
following conclusions:
1. The cost of Product X is higher than Product Y under the
current system; the cost Product X is
lower than Product Y under the ABC system.
2. The existing cost system has several weaknesses that make
the data unreliable and misleading.
3. We recommend that the company should abandon the existing
system and replace it with an
activity based cost system as it will provide better product cost
information for decision making.
(The three points above are what the writing guide refers to as
“headlines”. They state the major conclusions of
your memo and should (like a newspaper headline) grab the
reader’s attention. Note a headline does not contain
detailed results such as cost of Product X is $3.45 per unit.).
The rest of this memo explains the basis of our conclusions. We
will present our analysis in four parts.
The first part deals with product cost under the existing system.
This is followed by . . . The next section
. . . The last section . . .
(The purpose of these sentences is to give the reader a road map

3. to follow your discussion. Note that the four
parts probably correspond to the detailed questions at the back
of the case. These questions typically lead you to
address the big issue in the case. If the memo is longer than 2
pages, you may have to use subheadings to avoid
long bodies of texts).
Product Cost Analysis
Our analysis begins by computing the costs of the two products,
X and Y, using the current cost system.
Exhibit 1 shows the manufacturing cost of the two products
under the existing cost system. As row 5
shows, product X has a cost of $25.45 per unit. (Note the
reader is being pointed to the data and not left to
find it for him or herself). Also, as column 3 of the Exhibit
shows, most of this cost, approximately 65
2
percent, is indirect manufacturing overhead. The last row of the
Exhibit shows that . . . (Rest of the d etails
omitted intentionally).
Exhibit 1
Costs of Manufacturing Product X and Product Y
___________________________________
Insert table here
(Note that EXCEL tables and PowerPoint flowcharts can be
pasted directly into your document. Make sure that
EXCEL tables fit the width of your page and PowerPoint
flowcharts should be pasted as pictures(use the Paste
Special command).

4. ___________________________________
Weakness of Existing Cost System
The current system of assigning overhead to products using
direct labor hours does not represent a fair
measure of resources used by the products. Your company
produces a large variety of products in low
volume with highly automated operations. Direct labor
accounts for only 3% of the total cost of
manufacturing (See Exhibit 1). In your production
environment, most of the indirect manufacturing costs
are driven by cost drivers that have little or no relationship to
the amount of direct content of each
product. The relevant cost drivers in your situation are . . .
(Rest of the d etails omitted intentionally).
Conclusion and Recommendations (Not you are reiterating
what you said up front one mo re time). .
We recommend that the company abandon its current cost
system and replace it with . . . (Rest of the
details omitted intentionally). This will allow you to better
measure the resources consumed by each
product and lead to better pricing and product mix decisions . . .
(Rest of the d etails omitted intentionally).
Health care service providers

5. Health care service providers
Kim Luu
Tara McCormick
HCS/235
11/11/17
Health care service providers
Introduction
In completing this assignment, the healthcare service providers
I have selected are acute care and end-of-life care. As people
continue to age the demand for critical care and end-of-life care
increases, the increasing health challenges among the aged has
created the need for these healthcare service providers in the
health system. However, in the process of strengthening the
health system, the emergency interventions need to be
integrated with public health measures and primary care
(Detering et al., 2010). This paper will be focusing on acute
care and end of life care where the services and products
provided in by the healthcare service providers.
Acute care
Acute care can be defined as the secondary health care
involving giving the patients short term but active treatment for
illness episode or serious injuries. Also, it requires health care
services during surgery recovery and urgent medical condition
of patients. The acute care services are usually delivered by
health care professionals ranging from surgical specialties to
medical specialties. It can sometimes require the patient to stay
in the urgent care center, hospital emergency department or any

6. short-term staying facility (Horan, Andrus and Dudeck, 2008).
The inpatient care facility that is hospital-based aims typically
at discharging the patients once they are deemed stable and
healthy.
The services and products that are provided by acute
care can include surgery services and diagnostic services among
other short-term health care services. Therefore, the critical
functions entail preventive, rehabilitative, and promotive
actions aimed at improving the health condition of the patients.
The effectiveness of the acute services and products entirely
depend on the rapid intervention, and time that is taken to
respond (Anderson et al., 2014). The settings of acute care
include intensive care, emergency department, neonatal
intensive care, cardiology, and coronary care.
The acute curative services can be considered as the most
time-sensitive health care services regardless of the disease
entity. Critical care services entail health care components and
healthcare delivery platforms that help in the treatment of
urgent and unexpected episodes of illness and injury that can
cause death. It involves numerous clinical healthcare functions
such as emergency medicine, acute care surgery, urgent care,
critical care, trauma care and inpatient stabilization in the short
term (Horan, Andrus and Dudeck, 2008). The acute care
services have proved to be essential in the health care service
delivery as it helps in improving the well-being of the patients.
End-of-life care
The end-of-life care can be defined as the health care for
the patients who are in their final hours and those who have a
terminal illness that is incurable. However, numerous decisions
need to be made during the provision of the end-of-life care
services. For example, decisions concerning routine medical
interventions need to be made to determine ethics that need to
be applied in different situations (Truog et al., 2008). End-of-
life care entails rationing and allocation of resources in national
medical systems. In the process of making the decisions
concerning end-of-life care bioethics, medical and economic

7. factors are usually considered.
The services provided by end-of-life care include support
services and medical care services to patients during the last
moments of their life. The aged people experience chronic
diseases hence they require serious consideration during their
previous times before death. The primary objective of the end of
life care facilities is to make sure that the aged are provided
with the appropriate help until they die and ensure they die with
dignity (Detering et al., 2010). However, the treatments in end
of life care are usually subject to some considerations of the
patient independence. The patients and sometimes their families
reserve the right to determine the moment aggressive treatment
is necessary.
The healthcare professionals providing the end of life
care need to make sure that they ask the preferences and wishes
of the aged patients. The end-of-life care can be offered at
hospitals, care homes depending on the needs of the person
(Truog et al., 2008). Because the people approaching the end of
their life need health care services that are of high quality, it is
essential for the healthcare service professionals to understand
the patients. It can be important in the process of making sure
that the service delivery is tailored to meet the preferences and
needs of the patients receiving the end of life care.
The end-of-life care involves palliative care aimed at
making the aged feel comfortable despite the deteriorating
condition. It can entail providing spiritual, social and
psychological support that can help in managing the distressing
symptoms. Different social and health care professionals are
responsible for offering the end of life care (Detering et al.,
2010). For example, some of the professionals who can be
involved include occupational therapists, physiotherapists, and
the complementary therapists. In the case the end-of-life care
services are offered at the care homes, community nurses have
the responsibility of providing the needed care.
Conclusion
End-of-life care and acute are among the health care

8. providers that are mainly tailored to meet the needs of the aged
population. Considering the increased concerns for the older
adults the health care systems are regarding the preferences of
the patients. However, in acute care and end of life care, the
health care services need to consider the trends in the industry.
For example, in the healthcare sector technology has become an
essential aspect of the service delivery hence the need to keep
pace with the technological advancements.
References
Anderson, D. J., Podgorny, K., Berríos-Torres, S. I., Bratzler,
D. W., Dellinger, E. P., Greene, L., ... & Kaye, K. S. (2014).
Strategies to prevent surgical site infections in acute care
hospitals: 2014 update. Infection Control & Hospital
Epidemiology, 35(S2), S66-S88.
Detering, K. M., Hancock, A. D., Reade, M. C., & Silvester, W.
(2010). The impact of advance care planning on end of life care
in elderly patients: randomised controlled trial. Bmj, 340,
c1345.
Horan, T. C., Andrus, M., & Dudeck, M. A. (2008). CDC/NHSN
surveillance definition of health care–associated infection and

9. criteria for specific types of infections in the acute care
setting. American journal of infection control, 36(5), 309-332.
Truog, R. D., Campbell, M. L., Curtis, J. R., Haas, C. E., Luce,
J. M., Rubenfeld, G. D., ... & Kaufman, D. C. (2008).
Recommendations for end-of-life care in the intensive care unit:
a consensus statement by the American College of Critical Care
Medicine. Critical care medicine, 36(3), 953-963.
1
Marketing Yourself
To advertise yourself, conduct any three of these activities and
submit a memo detailing your progress.
1. Leave a professional/personal comment. Make a connection
with a person with whom you have a professional interest on
LINKEDIN.COM. Then, visit their profile and see what the
other person has to offer. Leave a professional comment about
them. If a person is a real estate agent, then say something like,
"Jim, thank you for accepting invitation. I like how you are
promoting a house on page X." This will make you stand out
and let the person know that you are someone who actually
navigates through people's profile, which means they will want
to know more about you.
2. Use the signature function. Join a forum or discussion board
where you can add a personal signature. Put your name, name of
business, website and/or tagline there. This way you can chat
about whatever topic or issue and still get yourself out there
without making a big stink about it. Use your signature on your
email as well.
3. Ask bloggers or real life professional for interviews. The
internet is full of bloggers about every subject imaginable. If
you happen to find a blog that pertains to you or your business,
ask for an interview. Many bloggers love to meet new people
and get fresh material for their blog. If they say no, no harm

10. done. Move on and find someone else.
4. Create a YouTube video of yourself. Record a video of
yourself (1 minute) explaining why you are the right candidate
for a job. Submit link.
NOTE: SUBMISSIONS SHOULD FOLLOW BUSINESS MEMO
FORMAT.