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Past Questions From ACHE's Board of Governors Exam

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2023/2024 Written for academic year
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For the routine service cost center, an increase in the number of patient days over the budgeted number of patient days will result in: 1. A higher average cost per patient day. 2. A lower average cost per patient day. 3. An increase in the budgeted fixed costs for the routine service cost center. 4.No change in the average cost per patient day. - 2. Which of the following balance sheet items would differ between a for-profit and a not-for-profit healthcare organization?

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