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CSAF-CERTIFIED SPECIALIST ACCOUNTING
AND FINANCE 2025 BRAND NEW ACTUAL
EXAM WITH QUESTIONS AND ANSWERS.
1. Service-Line Costing - correct answer -a technique of analyzing
results by diagnostic category i.e. resources consumed by a
cardiac patient in an imaging department are considerably
more than the resources by a patient with pneumonia.
2. The most precise and accurate costing method and most costly
to implement - correct answer -Activity Based Costing (ABC)
3. Responsibility Accounting - correct answer -a system of
reporting financial results on the basis of managerial
responsibilities within an organization
4. Predetermined Standard - correct answer -Arrived at by a
group or association of organizations with similar
characteristics
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5. Negotiated standard - correct answer -based on the historical
data of the specific institution for which the budget is intended
6. Customized Standards - correct answer -Based on detailed
time or activity studies within a specific department of a specific
institution
7. Variable cost - correct answer -responds in direct proportion to
changes in volume. EG supply costs and outpatient or patient
days
8. Fixed cost pattern - correct answer -costs that do not change
with changes in volume
9. Semi-variable cost pattern - correct answer -costs that vary in
direct relation to volume after a minimal level of activity has
been reached
10. Semi-fixed or stepped variable - correct answer -costs
change with volume but not in direct proportion to the volume;
rather, they follow a stair-step pattern
CSAF-CERTIFIED SPECIALIST ACCOUNTING
AND FINANCE 2025 BRAND NEW ACTUAL
EXAM WITH QUESTIONS AND ANSWERS.
1. Service-Line Costing - correct answer -a technique of analyzing
results by diagnostic category i.e. resources consumed by a
cardiac patient in an imaging department are considerably
more than the resources by a patient with pneumonia.
2. The most precise and accurate costing method and most costly
to implement - correct answer -Activity Based Costing (ABC)
3. Responsibility Accounting - correct answer -a system of
reporting financial results on the basis of managerial
responsibilities within an organization
4. Predetermined Standard - correct answer -Arrived at by a
group or association of organizations with similar
characteristics
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5. Negotiated standard - correct answer -based on the historical
data of the specific institution for which the budget is intended
6. Customized Standards - correct answer -Based on detailed
time or activity studies within a specific department of a specific
institution
7. Variable cost - correct answer -responds in direct proportion to
changes in volume. EG supply costs and outpatient or patient
days
8. Fixed cost pattern - correct answer -costs that do not change
with changes in volume
9. Semi-variable cost pattern - correct answer -costs that vary in
direct relation to volume after a minimal level of activity has
been reached
10. Semi-fixed or stepped variable - correct answer -costs
change with volume but not in direct proportion to the volume;
rather, they follow a stair-step pattern
