Figure 4.
The local municipality contains the purchaser function and the nursing home. The nursing home has 6 resident sections, section 3 A, section 3 B, section 2 A, section 2 B, section 1 A, and section 1 B. Each section contains 12 residents and 3 assistant nurses. The central staffing column lists 1 unit manager, 2 assistant managers, 1 administrator, 3 nurses, 1 physical therapist, and 1 dietitian.The different entities supported by accounting
Source: Authors’ own work