{"id":13346,"date":"2020-11-24T09:05:51","date_gmt":"2020-11-24T09:05:51","guid":{"rendered":"http:\/\/onlineclassesguru.com\/index.php\/2020\/11\/24\/budgets-normally-cover\/"},"modified":"2020-11-24T09:05:51","modified_gmt":"2020-11-24T09:05:51","slug":"budgets-normally-cover","status":"publish","type":"post","link":"https:\/\/onlineclassesguru.com\/index.php\/2020\/11\/24\/budgets-normally-cover\/","title":{"rendered":"Budgets normally cover"},"content":{"rendered":"<style type=\"text\/css\"><\/style><p>Calculate the breakeven price from the following information:<br \/>\nquantity of services = 3,000<br \/>\nfixed costs = $45,000<br \/>\naverage cost per unit = $150.00<br \/>\nrequired profit = $30,000<\/p>\n<p>Select one:<br \/>\nA. $175.00<br \/>\nB. $300.00<br \/>\nC. $135.00<br \/>\nD. $310.00<br \/>\nE. $160.00<\/p>\n<p>Question 2<br \/>\nNot complete<br \/>\nMarked out of 1.00<br \/>\nFlag question<\/p>\n<p>Question text<br \/>\nWhen considering how changes in volume affect total fixed costs,it is important to consider:<br \/>\nSelect one:<br \/>\nA. the relevant range<br \/>\nB. the variable cost per unit<br \/>\nC. price<br \/>\nD. both A and B<br \/>\nE. both B and C<\/p>\n<p>Question 3<br \/>\nNot complete<br \/>\nMarked out of 1.00<br \/>\nFlag question<br \/>\nQuestion text<br \/>\nThe breakeven point occurs where:<br \/>\nSelect one:<br \/>\nA. total fixed costs and total revenue intersect<br \/>\nB. total costs and total revenue intersect<br \/>\nC. total profit margin and total costs intersect<br \/>\nD. total variable costs and total revenue intersect<br \/>\nE. total revenue outpaces total avoidable fixed costs<\/p>\n<p>Question 4<br \/>\nNot complete<br \/>\nMarked out of 1.00<br \/>\nFlag question<br \/>\nQuestion text<br \/>\nFrom a hospital\u2019s perspective what is most likely to be the highest risk arrangement with a payer?<br \/>\nSelect one:<br \/>\nA. DRG\/Per Case<br \/>\nB. Capitation<br \/>\nC. Per diem<br \/>\nD. Discounted charges<br \/>\nE. none of the above<\/p>\n<p>Question 5<br \/>\nNot complete<br \/>\nMarked out of 0.50<br \/>\nFlag question<br \/>\nQuestion text<br \/>\nCost allocation is a way to distribute costs from support departments to revenue-producing departments.<br \/>\nSelect one:<br \/>\nTrue<br \/>\nFalse<\/p>\n<p>Question 6<br \/>\nNot complete<br \/>\nMarked out of 0.50<br \/>\nFlag question<br \/>\nQuestion text<br \/>\nThe order in which the services are allocated makes a difference to the final, all-inclusive costs of each particular revenue department or cost object.<br \/>\nSelect one:<br \/>\nTrue<br \/>\nFalse<\/p>\n<p>Question 7<br \/>\nNot complete<br \/>\nMarked out of 0.50<br \/>\nFlag question<br \/>\nQuestion text<br \/>\nFixed costs per unit change with respect to volume.<br \/>\nSelect one:<br \/>\nTrue<br \/>\nFalse<\/p>\n<p>Question 8<br \/>\nNot complete<br \/>\nMarked out of 1.00<br \/>\nFlag question<br \/>\nQuestion text<br \/>\nWhich of the following is the first step in any budgetary process?<br \/>\nSelect one:<br \/>\nA. Define standard treatment protocols<br \/>\nB. Define required departmental volumes<br \/>\nC. Define standard cost profiles<br \/>\nD. Define volumes of patients<\/p>\n<p>Question 9<br \/>\nNot complete<br \/>\nMarked out of 1.00<br \/>\nFlag question<br \/>\nQuestion text<br \/>\nBecause prices are often fixed in the health care industry, it is increasingly important to:<br \/>\nSelect one:<br \/>\nA. Measure effectiveness<br \/>\nB. Measure efficiency<br \/>\nC. Control costs<br \/>\nD. None of the above<\/p>\n<p>Question 10<br \/>\nNot complete<br \/>\nMarked out of 1.00<br \/>\nFlag question<br \/>\nQuestion text<br \/>\nEffectiveness is a relationship between:<br \/>\nSelect one:<br \/>\nA. Outputs and organizational goals<br \/>\nB. Inputs and outputs<br \/>\nC. Inputs and organizational goals<br \/>\nD. None of the above<\/p>\n<p>Question 11<br \/>\nNot complete<br \/>\nMarked out of 1.00<br \/>\nFlag question<br \/>\nQuestion text<br \/>\nFlexible budgets vary from static (or forecasted) budgets on the basis of:<br \/>\nSelect one:<br \/>\nA. revenues<br \/>\nB. expenses<br \/>\nC. income<br \/>\nD. cash flow<br \/>\nE. volume<\/p>\n<p>Question 12<br \/>\nNot complete<br \/>\nMarked out of 1.00<br \/>\nFlag question<br \/>\nQuestion text<br \/>\n________________ is a phase of management that is longer than budgeting, but shorter than planning.<br \/>\nSelect one:<br \/>\nA. Programming<br \/>\nB. Accounting<br \/>\nC. Operating<br \/>\nD. None of the above<\/p>\n<p>Question 13<br \/>\nNot complete<br \/>\nMarked out of 1.00<br \/>\nFlag question<br \/>\nQuestion text<br \/>\nBudgets normally cover a period of:<br \/>\nSelect one:<br \/>\nA. 5 years<br \/>\nB. 2 years<br \/>\nC. 3 years<br \/>\nD. 1 year<\/p>\n<p>Question 14<br \/>\nNot complete<br \/>\nMarked out of 1.00<br \/>\nFlag question<br \/>\nQuestion text<br \/>\nThe flexible budget attempts to improve the recognition of deviations caused by changes in:<br \/>\nSelect one:<br \/>\nA. Volume<br \/>\nB. Hours worked<br \/>\nC. Prices<br \/>\nD. None of the above<\/p>\n<p>Question 15<br \/>\nNot complete<br \/>\nMarked out of 1.00<br \/>\nFlag question<br \/>\nQuestion text<br \/>\nUsing the information in the table below, calculate the amount of the favorable price variance.<\/p>\n<p>Budgeted<br \/>\nActual<br \/>\nVolume<br \/>\n200,000<br \/>\n190,000<br \/>\nCost per unit<br \/>\n$40<br \/>\n$37<br \/>\nCost<br \/>\n$8,000,000<br \/>\n$7,030,000<br \/>\nSelect one:<br \/>\nA. $400,000<br \/>\nB. $570,000<br \/>\nC. $970,000<br \/>\nD. $600,000<br \/>\nE. can not calculate with given information<\/p>\n<p>Question 16<br \/>\nNot complete<br \/>\nMarked out of 1.00<br \/>\nFlag question<br \/>\nQuestion text<br \/>\nUsing the information in the table below, determine how much of the supply variance is due to a change in volume.<br \/>\nBudgeted<br \/>\nActual<br \/>\nVariance<br \/>\nVolume<br \/>\n1,000<br \/>\n1,100<br \/>\n100<br \/>\nSupplies<br \/>\n$10,000<br \/>\n$12,750<br \/>\n$2,750<\/p>\n<p>Select one:<br \/>\nA. $ 900<br \/>\nB. $1,000<br \/>\nC. $1,050<br \/>\nD. $1,250<br \/>\nE. $1,500<\/p>\n<p>Question 17<br \/>\nNot complete<br \/>\nMarked out of 1.00<br \/>\nFlag question<\/p>\n<p>Question text<br \/>\nWhich of the following reflects the fundamental accounting equation (or balance sheet equation) in a not-for-profit, business-oriented healthcare organization?<br \/>\nSelect one:<br \/>\nA. Equity = Liabilities + Assets<br \/>\nB. Assets = Long-term Debt + Equity<br \/>\nC. Assets = Liabilities + Net Assets<br \/>\nD. Net Assets = Liabilities + Assets<br \/>\nE. none of the above<\/p>\n<p>Question 18<br \/>\nNot complete<br \/>\nMarked out of 1.00<br \/>\nFlag question<br \/>\nQuestion text<br \/>\nCalculate net patient service revenues (dollars in thousands), using the information below. The table below is a list of accounts at December 31, 2012, for Healthy Clinic. (Dollars are in thousands.)<\/p>\n<p>Gross patient service revenues<br \/>\n$500<br \/>\nUnrestricted contributions<br \/>\n$20<br \/>\nOther revenues<br \/>\n$125<br \/>\nOperating gains<br \/>\n$5<br \/>\nPremium revenues<br \/>\n$100<br \/>\nCharity Care<br \/>\n$20<br \/>\nContractual Discounts<br \/>\n$50<\/p>\n<p>Allowance for Doubtful Accounts<\/p>\n<p>&nbsp;<\/p>\n<p>$25<\/p>\n<p>Select one:<\/p>\n<p>A. $655<\/p>\n<p>B. $555<\/p>\n<p>C. $430<\/p>\n<p>D. $405<\/p>\n<p>E. none of the above<\/p>\n<p>Question 19<\/p>\n<p>Not complete<\/p>\n<p>Marked out of 1.00<\/p>\n<p>Flag question<\/p>\n<p>Question text<\/p>\n<p>A statement that reports inflows and outflows of cash during the accounting period in the categories of operations, investing, and financing, is called a(an):<\/p>\n<p>Select one:<\/p>\n<p>A. Income statement<\/p>\n<p>B. Statement of retained earnings<\/p>\n<p>C. Balance sheet<\/p>\n<p>D. Statement of cash flows<\/p>\n<p>E. Report of management<\/p>\n<p>Question 20<\/p>\n<p>Not complete<\/p>\n<p>Marked out of 1.00<\/p>\n<p>Flag question<\/p>\n<p>Question text<\/p>\n<p>A statement that reports the financial position (assets, liabilities, and stockholders\u2019 equity) of an accounting entity at a point in time is called a(an):<\/p>\n<p>Select one:<\/p>\n<p>A. Income statement<\/p>\n<p>B. Statement of retained earnings<\/p>\n<p>C. Balance sheet<\/p>\n<p>D. Statement of cash flows<\/p>\n<p>E. Report of management<\/p>\n<p>Question 21<\/p>\n<p>Not complete<\/p>\n<p>Marked out of 0.50<\/p>\n<p>Flag question<\/p>\n<p>Question text<\/p>\n<p>Expense and expenditure may not be equivalent in any given period.<\/p>\n<p>Select one:<\/p>\n<p>True<\/p>\n<p>False<\/p>\n<p>Question 22<\/p>\n<p>Not complete<\/p>\n<p>Marked out of 0.50<\/p>\n<p>Flag question<\/p>\n<p>Question text<\/p>\n<p>Cash and unrestricted net assets should always be equal.<\/p>\n<p>Select one:<\/p>\n<p>True<\/p>\n<p>False<\/p>\n<p>Question 23<\/p>\n<p>Not complete<\/p>\n<p>Marked out of 0.50<\/p>\n<p>Flag question<\/p>\n<p>Question text<\/p>\n<p>The Statement of Operations reflects how much cash came in to the organization and how much went out during the past year (or other accounting period).<\/p>\n<p>Select one:<\/p>\n<p>True<\/p>\n<p>False<\/p>\n<p>Question 24<\/p>\n<p>Not complete<\/p>\n<p>Marked out of 1.00<\/p>\n<p>Flag question<\/p>\n<p>Question text<\/p>\n<p>Which of the following best describes \u201cdays in accounts receivable?\u201d<\/p>\n<p>Select one:<\/p>\n<p>A. a profitability ratio that measures how quickly an organization generates revenue<\/p>\n<p>B. a liquidity ratio that estimates how quickly an organization converts receivables to cash<\/p>\n<p>C. a liquidity ratio that measures how long it takes an organization to pay its bills<\/p>\n<p>D. a profitability ratio that evaluates credit and collection policies<\/p>\n<p>Question 25<\/p>\n<p>Not complete<\/p>\n<p>Marked out of 1.00<\/p>\n<p>Flag question<\/p>\n<p>Question text<\/p>\n<p>Which of the following is the BEST example of a financial metric?<\/p>\n<p>Select one:<\/p>\n<p>A. degree of innovation<\/p>\n<p>B. employee empowerment<\/p>\n<p>C. accreditation by the Joint Commission on Accreditation of Healthcare Organizations<\/p>\n<p>D. total margin<\/p>\n<p>E. length of stay<\/p>\n<p>Question 26<\/p>\n<p>Not complete<\/p>\n<p>Marked out of 1.00<\/p>\n<p>Flag question<\/p>\n<p>Question text<\/p>\n<p>Which of the following is not one of the four critical questions that must be answered for dashboard reporting?<\/p>\n<p>Select one:<\/p>\n<p>A. What is the firm\u2019s strategic vision?<\/p>\n<p>B. What is most important to the firm\u2019s success?<\/p>\n<p>C. What are the critical drivers that influence performance attainment?<\/p>\n<p>D. What are the most relevant measures that reflect critical driver relationships?<\/p>\n<p>Question 27<\/p>\n<p>Not complete<\/p>\n<p>Marked out of 0.50<\/p>\n<p>Flag question<\/p>\n<p>Question text<\/p>\n<p>Comparative benchmark data are a crucial ingredient to the success of any dashboard reporting system.<\/p>\n<p>Select one:<\/p>\n<p>True<\/p>\n<p>False<\/p>\n<p>Question 28<\/p>\n<p>Not complete<\/p>\n<p>Marked out of 0.50<\/p>\n<p>Flag question<\/p>\n<p>Question text<\/p>\n<p>If a healthcare provider had no competitors and operated as a monopoly, it could conceivably dictate price to virtually all payer groups except Medicare and Medicaid.<\/p>\n<p>Select one:<\/p>\n<p>True<\/p>\n<p>False<\/p>\n<p>Question 29<\/p>\n<p>Not complete<\/p>\n<p>Marked out of 1.00<\/p>\n<p>Flag question<\/p>\n<p>Question text<\/p>\n<p>The heading of every financial statement should contain the:<\/p>\n<p>Select one:<\/p>\n<p>A. name, title, and place of business<\/p>\n<p>B. name, title, and specific date of statement<\/p>\n<p>C. title, name, type of ownership, and unit of measurement<\/p>\n<p>D. title of statement, name of entity, and unit of measurement<\/p>\n<p>E. name, title, specific date of statement, and unit of measurement<\/p>\n<p>Question 30<\/p>\n<p>Not complete<\/p>\n<p>Marked out of 1.00<\/p>\n<p>Flag question<\/p>\n<p>Question text<\/p>\n<p>The _____ is a way for organizations to improve the collection and communication of financial and operating information.<\/p>\n<p>Select one:<\/p>\n<p>A. Performance dashboard<\/p>\n<p>B. Financial bottom-line<\/p>\n<p>C. Holistic perspective<\/p>\n<p>D. Performance perspective<\/p>\n<p>Question 31<\/p>\n<p>Not complete<\/p>\n<p>Marked out of 1.00<\/p>\n<p>Flag question<\/p>\n<p>Question text<\/p>\n<p>The statistics budget:<\/p>\n<p>Select one:<\/p>\n<p>A. forecasts operating revenues that will be earned during the budget period<\/p>\n<p>B. identifies the amount of service that will be provided by departmental area<\/p>\n<p>C. represents an organization\u2019s expected cash inflows and outflows based on the previous years\u2019 cash flows<\/p>\n<p>D. identifies operating expenses that are expected to be incurred during the budget period<\/p>\n<p>E. A and B from above<\/p>\n<p>Question 32<\/p>\n<p>Not complete<\/p>\n<p>Marked out of 1.00<\/p>\n<p>Flag question<\/p>\n<p>Question text<\/p>\n<p>Efficiency cost is a term that involves:<\/p>\n<p>Select one:<\/p>\n<p>A. The amount of time that a problem goes uncorrected<\/p>\n<p>B. Cost per unit of time<\/p>\n<p>C. Probability the problem occurrence is correctable<\/p>\n<p>D. All of the above.<\/p>\n<p>Question 33<\/p>\n<p>Not complete<\/p>\n<p>Marked out of 1.00<\/p>\n<p>Flag question<\/p>\n<p>Question text<\/p>\n<p>Preparing a cash budget is important because:<\/p>\n<p>Select one:<\/p>\n<p>A. It provides an early warning system with respect to future shortages of cash<\/p>\n<p>B. It provides a standard against which future performance can be judged<\/p>\n<p>C. It is an essential first step in preparing a sources and uses of cash statement<\/p>\n<p>D. All of the above<\/p>\n<p>E. A and B<\/p>\n<p><center><a href=\"http:\/\/onlineclassesguru.com\/orders\/ordernow\"><img decoding=\"async\" src=\"https:\/\/encrypted-tbn0.gstatic.com\/images?q=tbn:ANd9GcTyj99p60XCLyLk1htB7-1neRt8-2QdnenNlQ&usqp=CAU\"target=\"_http:\/\/onlineclassesguru.com\/orders\/ordernow\"\/><\/center><p>","protected":false},"excerpt":{"rendered":"<p>Calculate the breakeven price from the following information: quantity of services = 3,000 fixed costs = $45,000 average cost per unit = $150.00 required profit = $30,000 Select one: A. $175.00 B. $300.00 C. $135.00 D. $310.00 E. $160.00 Question 2 Not complete Marked out of 1.00 Flag question Question text When considering how changes&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13346","post","type-post","status-publish","format-standard","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.0 - 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