DLM (ASCP) Test Bank Questions & Accurate Answers
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Project Volumes (forecasting stage)
based on expert opinion, stats, historical data, shifts in patient mix, changes in
medical staff composition, changes in inflation/reimbursement ratws,
expansion/cutbacks,
population fluctuations based on economy
Profit Analysis
technique use to analyze the effects of volume changes on profit. can also be
used to analyze effects of volume changes on costs.
Total Costs
fixed costs + variable costs
Variable costs = variable cost rate x volume
contribution margin
difference between per unit revenue and per unit variable cost. gives the amount
left to cover the fixed costs. after fixed costs are covered what's left contributes
to the profit.
,accounting breakeven
Volume needed to produce zero profit. Revenues cover all accounting costs.
Total Revenue (cost x volume) - Total Variable (variable cost rate x volume) - fixed
costs
= $0
economic breakeven
occurs when all accounting costs plus a profit target are
covered total revenue - total variable cost- fixed cost =
profit
Surcharge/Cost Plus
used for reference/send out testing. Determine cost of doing a procedure
then add markup factor to get appropriate price.
weight value basis
each test performed is assigned a weight based on cost of performing the test
in relation to the procedure.
patient day factor
the number of patients in a hospital on a given
day. (average patient day/ daily census for the
year) x 365
tests per patient days
test volume/ patient days
,revenue per test
gross revenue/test volume
direct costs
test-specific costs (Variable)
examples - supplies, instrumentation, reagents, tech time
indirect cost
remain constant
examples - lab admin, medical records, house keeping, utilities, etc. (fixed/semi-
variable)
unit costs
total direct + indirect expenses
Employment cycle
covers all stages in the process of employing staff:
1. recruitment and acquisition costs (pre-employment screen)
2. training/developmental costs (ongoing)
3. productive/operational periods
4. termination/separation of employee from institution costs
, analyze labor costs
institutional labor cost evaluation (employment cycle)
technical evaluation of labor cost - assign labor costs to production activities
that generate expenses. helps manager identify where efforts are being
expended and productivity
accounting and budgeting labor analysis - helps monitor staffing levels,
productivity and management performance against budget objectives
preanalytical time
specimen collection, prep, instrument
analytical time
performing/resulting tests
post analytical time
reporting and routine maintenance
total hours
productive hours + nonproductive hours
productive hours
actual worked hours includes overtime and training
Most Recent Exam Actual Complete Questions And
Correct Answers (Verified Answers) Already Graded
A+ | Guaranteed Success!! Newest Exam | Just
Released!! 2026-2027
Project Volumes (forecasting stage)
based on expert opinion, stats, historical data, shifts in patient mix, changes in
medical staff composition, changes in inflation/reimbursement ratws,
expansion/cutbacks,
population fluctuations based on economy
Profit Analysis
technique use to analyze the effects of volume changes on profit. can also be
used to analyze effects of volume changes on costs.
Total Costs
fixed costs + variable costs
Variable costs = variable cost rate x volume
contribution margin
difference between per unit revenue and per unit variable cost. gives the amount
left to cover the fixed costs. after fixed costs are covered what's left contributes
to the profit.
,accounting breakeven
Volume needed to produce zero profit. Revenues cover all accounting costs.
Total Revenue (cost x volume) - Total Variable (variable cost rate x volume) - fixed
costs
= $0
economic breakeven
occurs when all accounting costs plus a profit target are
covered total revenue - total variable cost- fixed cost =
profit
Surcharge/Cost Plus
used for reference/send out testing. Determine cost of doing a procedure
then add markup factor to get appropriate price.
weight value basis
each test performed is assigned a weight based on cost of performing the test
in relation to the procedure.
patient day factor
the number of patients in a hospital on a given
day. (average patient day/ daily census for the
year) x 365
tests per patient days
test volume/ patient days
,revenue per test
gross revenue/test volume
direct costs
test-specific costs (Variable)
examples - supplies, instrumentation, reagents, tech time
indirect cost
remain constant
examples - lab admin, medical records, house keeping, utilities, etc. (fixed/semi-
variable)
unit costs
total direct + indirect expenses
Employment cycle
covers all stages in the process of employing staff:
1. recruitment and acquisition costs (pre-employment screen)
2. training/developmental costs (ongoing)
3. productive/operational periods
4. termination/separation of employee from institution costs
, analyze labor costs
institutional labor cost evaluation (employment cycle)
technical evaluation of labor cost - assign labor costs to production activities
that generate expenses. helps manager identify where efforts are being
expended and productivity
accounting and budgeting labor analysis - helps monitor staffing levels,
productivity and management performance against budget objectives
preanalytical time
specimen collection, prep, instrument
analytical time
performing/resulting tests
post analytical time
reporting and routine maintenance
total hours
productive hours + nonproductive hours
productive hours
actual worked hours includes overtime and training
