COMPLETE ANSWERS
Patient ddService ddDepartments dd- ddANS-Are ddoften ddcalled ddrevenue ddcenters
Indirect ddCost dd- ddANS-Are ddcost ddassociated ddwith ddshared ddresources ddused ddby
ddthe ddentire ddorganization
Direct ddCosts dd- ddANS-Are ddcosts ddunique ddand ddexclusive ddto dda dddepartment
Overhead dddepartments dd- ddANS-Are ddoften ddcalled ddcosts ddcenters
Cost ddPool dd- ddANS-Is ddthe ddoverhead ddamount ddto ddbe ddallocated
Cost ddDriver dd- ddANS-Is ddthe ddbasis ddon ddwhich ddthe ddcost ddpool ddwill ddbe
ddallocated
When ddyou dddivide ddthe dd"Dollars ddin ddthe ddCost ddPool" ddby dd"Total ddVolume ddof
ddCost ddDriver" ddwhat ddhave ddyou dddetermined? dd- ddANS-Allocation ddRate
What ddcharacteristics ddshould dda ddEffective ddcost dddrivers ddhave? dd- ddANS-
Perceived ddas ddbeing ddfair,
Promote ddorganizational ddcost ddreduction
Types ddof ddallocation ddmethods. dd- ddANS-Reciprocal ddMethod, ddStep-Down ddMethod,
ddDirect ddMethod
As ddan ddAccounting ddManager dd- ddyou ddare ddresponsible ddfor ddallocating ddthe ddcost
ddof ddFacilities ddto ddother dddepartments. ddWhat ddwould ddbe ddan ddappropriate ddcost
dddriver ddfor ddyou ddto dduse ddfor ddthis ddallocation? dd- ddANS-Square ddfootage ddof ddthe
dddepartment.
Once dda ddcompany dduses ddthe dddirect ddmethod ddto ddallocate ddindirect ddcosts ddto
ddrevenue-producing dddepartments ddwithin ddthe ddfacility dd- ddthe ddtotal ddlevel ddof
ddexpenses dddecreases ddfor ddthe ddorganization. ddTrue ddor ddfalse? dd- ddANS-False
When ddusing ddthe dddirect ddcost ddallocation ddsystem dd- ddoften ddyou ddare ddallocating
ddthe ddcost ddof dd____ ddto ddPatient ddService ddDepartments. dd- ddANS-Support
dd(overhead) dddepartments