Match the item in Column A that corresponds to the item in Column B Group...
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Question
Accounting
Match the item in Column A that corresponds to the item in Column B
Group of answer choices
Column A
Direct cost
Total Margin
DuPont equation
Cost driver
Revenue cycle
Just in time
Economies of scale
Benchmarking
Cost to charge method
Contribution margin
Column B
- Measures expense control
- Occurs when the average cost per unit of output declines as volume increases
- Compares the ratios of a given organization with other entities or industry averages
- Decomposes return on equity into the product of three other ratios
- Inventory management method in which items arrive just a short time before they are used
- The criterion upon which the cost allocation is made
- All activities involved with patient billing and collections, including registration, treatment, and discharge
- Allocates indirect costs based on the ratio of total indirect costs to total charges
- Cost that is unique and exclusive to the unit(s) that created it
- The total value of dollars available to cover fixed costs and ultimately create a profit
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