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

  1. Measures expense control
  2. Occurs when the average cost per unit of output declines as volume increases
  3. Compares the ratios of a given organization with other entities or industry averages
  4. Decomposes return on equity into the product of three other ratios
  5. Inventory management method in which items arrive just a short time before they are used
  6. The criterion upon which the cost allocation is made
  7. All activities involved with patient billing and collections, including registration, treatment, and discharge
  8. Allocates indirect costs based on the ratio of total indirect costs to total charges
  9. Cost that is unique and exclusive to the unit(s) that created it
  10. The total value of dollars available to cover fixed costs and ultimately create a profit

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