Past Questions From ACHE's Board of
Governors Exam 2025/2026 Exam
Questions and Answers | 100% Solved
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. - 🧠 ANSWER ✔✔2.
Which of the following balance sheet items would differ between a for-profit and a
not-for-profit healthcare organization?
1.Retained earnings.
2.Plant, property, and equipment.
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
1
, 3.Real estate.
4.Investments. - 🧠 ANSWER ✔✔1.
Which of the following leadership actions most clearly supports organizational
transformation toward total quality management?
1.Convening and chairing the Quality Council.
2.Changing the name of the quality department from QA to CQI.
3.Requiring all direct reports to attend an introductory course in TQM.
4.Hiring a customer service representative. - 🧠 ANSWER ✔✔1.
In the healthcare field, the accountability of management is best measured by the:
1.Balance maintained between service quality and operational efficiency.
2.Results shown on the annual expense and income statement.
3.Balance maintained between physician satisfaction and patient needs.
4.Degree to which management's needs are met - 🧠 ANSWER ✔✔1.
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
2
Governors Exam 2025/2026 Exam
Questions and Answers | 100% Solved
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. - 🧠 ANSWER ✔✔2.
Which of the following balance sheet items would differ between a for-profit and a
not-for-profit healthcare organization?
1.Retained earnings.
2.Plant, property, and equipment.
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
1
, 3.Real estate.
4.Investments. - 🧠 ANSWER ✔✔1.
Which of the following leadership actions most clearly supports organizational
transformation toward total quality management?
1.Convening and chairing the Quality Council.
2.Changing the name of the quality department from QA to CQI.
3.Requiring all direct reports to attend an introductory course in TQM.
4.Hiring a customer service representative. - 🧠 ANSWER ✔✔1.
In the healthcare field, the accountability of management is best measured by the:
1.Balance maintained between service quality and operational efficiency.
2.Results shown on the annual expense and income statement.
3.Balance maintained between physician satisfaction and patient needs.
4.Degree to which management's needs are met - 🧠 ANSWER ✔✔1.
COPYRIGHT©NINJANERD 2025/2026. YEAR PUBLISHED 2025. COMPANY REGISTRATION NUMBER: 619652435. TERMS OF USE. PRIVACY
STATEMENT. ALL RIGHTS RESERVED
2
