ACHE BOG Practice Exam PREPARATION
ACHE BOG PRACTICE EXAM PREPARATION NEWEST 2026
WITH COMPLETE QUESTIONS AND CORRECT DETAILED
ANSWERS| BRAND NEW VERSION!
If a CEO wanted to look at a “snapshot” of the financial condition of the
healthcare organization, he or she would review which of the following?
a) Statement of cash flows
b) Income statement
c) Balance sheet
Correct answer: Balance sheet
Where should charity care be shown in a healthcare organization’s
financial statement?
a) As an operating expense
b) In the notes to the financial statements
c) As a reduction in revenue
Correct answer: In the notes to the financial statements
Which of the following is the best way to assign costs in responsibility
management?
a) Allocate all costs evenly across departments
b) Assign costs to senior leadership
c) Assign costs to the department manager who is responsible for
making decisions about those costs
1|Page
, ACHE BOG Practice Exam PREPARATION
Correct answer: Assign costs to the department manager who is
responsible for making decisions about those costs
You are planning to conduct an assessment of the utilization patterns in
your organization’s emergency department over the past three years.
Which of the following techniques would be most appropriate?
a) Ratio analysis
b) Cross-sectional benchmarking
c) Trend analysis
Correct answer: Trend analysis
A manager who seeks input from others prior to making a decision is
engaging in which leadership style?
a) Autocratic
b) Participative
c) Laissez-faire
Correct answer: Participative
When a specialist within the organization provides a directive or states
an opinion, there is recognition of that individual as an expert in the
field. This is an example of what type of authority?
a) Line authority
b) Functional authority
c) Positional authority
Correct answer: Functional authority
2|Page
, ACHE BOG Practice Exam PREPARATION
Which of the following is not an example of a marketing function?
a) Market segmentation
b) Promotion of services
c) Reviewing organizational costs
Correct answer: Reviewing organizational costs
The arrival of women for obstetrical deliveries or patient flow in an
emergency department can best be analyzed through the use of which
technique?
a) Deterministic modeling
b) Linear programming
c) Stochastic modeling
Correct answer: Stochastic modeling
One approach for measuring technical quality of clinical support
services is:
a) Outcome analysis
b) Process review
c) Financial ratio analysis
Correct answer: Process review
Which financial statement is updated daily to reflect changes in assets
or composition of financing?
3|Page
, ACHE BOG Practice Exam PREPARATION
a) Statement of operations
b) Statement of cash flows
c) Balance sheet
Correct answer: Balance sheet
An organization’s long-term competitive position is substantially
dependent on its credit rating. Which of the following is a direct benefit
of an excellent credit rating?
a) Increased market share
b) Improved cost of capital
c) Reduced operating expenses
Correct answer: Improved cost of capital
The applicability of continuous improvement in healthcare
organizations assumes:
a) Advanced technology systems
b) Strong external regulation
c) An organizational commitment
Correct answer: An organizational commitment
Which of the following is an output-related performance measure?
a) Labor hours per employee
b) Provider productivity
c) Supply expense ratio
4|Page
ACHE BOG PRACTICE EXAM PREPARATION NEWEST 2026
WITH COMPLETE QUESTIONS AND CORRECT DETAILED
ANSWERS| BRAND NEW VERSION!
If a CEO wanted to look at a “snapshot” of the financial condition of the
healthcare organization, he or she would review which of the following?
a) Statement of cash flows
b) Income statement
c) Balance sheet
Correct answer: Balance sheet
Where should charity care be shown in a healthcare organization’s
financial statement?
a) As an operating expense
b) In the notes to the financial statements
c) As a reduction in revenue
Correct answer: In the notes to the financial statements
Which of the following is the best way to assign costs in responsibility
management?
a) Allocate all costs evenly across departments
b) Assign costs to senior leadership
c) Assign costs to the department manager who is responsible for
making decisions about those costs
1|Page
, ACHE BOG Practice Exam PREPARATION
Correct answer: Assign costs to the department manager who is
responsible for making decisions about those costs
You are planning to conduct an assessment of the utilization patterns in
your organization’s emergency department over the past three years.
Which of the following techniques would be most appropriate?
a) Ratio analysis
b) Cross-sectional benchmarking
c) Trend analysis
Correct answer: Trend analysis
A manager who seeks input from others prior to making a decision is
engaging in which leadership style?
a) Autocratic
b) Participative
c) Laissez-faire
Correct answer: Participative
When a specialist within the organization provides a directive or states
an opinion, there is recognition of that individual as an expert in the
field. This is an example of what type of authority?
a) Line authority
b) Functional authority
c) Positional authority
Correct answer: Functional authority
2|Page
, ACHE BOG Practice Exam PREPARATION
Which of the following is not an example of a marketing function?
a) Market segmentation
b) Promotion of services
c) Reviewing organizational costs
Correct answer: Reviewing organizational costs
The arrival of women for obstetrical deliveries or patient flow in an
emergency department can best be analyzed through the use of which
technique?
a) Deterministic modeling
b) Linear programming
c) Stochastic modeling
Correct answer: Stochastic modeling
One approach for measuring technical quality of clinical support
services is:
a) Outcome analysis
b) Process review
c) Financial ratio analysis
Correct answer: Process review
Which financial statement is updated daily to reflect changes in assets
or composition of financing?
3|Page
, ACHE BOG Practice Exam PREPARATION
a) Statement of operations
b) Statement of cash flows
c) Balance sheet
Correct answer: Balance sheet
An organization’s long-term competitive position is substantially
dependent on its credit rating. Which of the following is a direct benefit
of an excellent credit rating?
a) Increased market share
b) Improved cost of capital
c) Reduced operating expenses
Correct answer: Improved cost of capital
The applicability of continuous improvement in healthcare
organizations assumes:
a) Advanced technology systems
b) Strong external regulation
c) An organizational commitment
Correct answer: An organizational commitment
Which of the following is an output-related performance measure?
a) Labor hours per employee
b) Provider productivity
c) Supply expense ratio
4|Page
