ACHE'S BOARD OF GOVERNORS
EXAM QUESTIONS AND ANSWERS
1. For the routine service cost center, an increase in the number of patient
days over the budgeted number of patient days will result in ANS >>>
1. A higher average cost per patient day.
2. A lower average cost per patient day.
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, 3. An increase in the budgeted fixed costs for the routine service cost center.
4. No change in the average cost per patient day. ANS >>> 2.
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.
3. Real estate.
4. Investments. ANS >>> 1.
3. Which of the following leadership actions most clearly supports organiza-
tional transformation toward total quality management?
1. Convening and chairing the Quality Council.
https://www.stuvia.com/user/CULTIVATED 2/
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EXAM QUESTIONS AND ANSWERS
1. For the routine service cost center, an increase in the number of patient
days over the budgeted number of patient days will result in ANS >>>
1. A higher average cost per patient day.
2. A lower average cost per patient day.
https://www.stuvia.com/user/CULTIVATED 1/
14
, 3. An increase in the budgeted fixed costs for the routine service cost center.
4. No change in the average cost per patient day. ANS >>> 2.
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.
3. Real estate.
4. Investments. ANS >>> 1.
3. Which of the following leadership actions most clearly supports organiza-
tional transformation toward total quality management?
1. Convening and chairing the Quality Council.
https://www.stuvia.com/user/CULTIVATED 2/
14