Matching a. 1. Actual costs 2. Average costs C. 3. Bad Debt 4. Controllable costs e. 5. Differential costs Combined total of bad debt and charity care b. Costs have already been incurred and are not impacted by future decisions Costs associated with producing a product or service d. Costs that are not directly traceable to any one department or product Costs that are traceable to any one department or product f. Costs that can be manipulated or controlled by manager Costs that remain constant regardless of the number of units produced h. Costs that vary directly and proportionately to changes in the number of units produced 1. Full costs divided by the total number of products or services j Future costs that will differ between alternatives 6. Direct costs 8. 7. Fixed costs 8. Full costs 9. Indirect costs 10. Marginal costs k. Includes both direct and indirect costs 11. Operating costs 12. Opportunity costs 13. Qui Tam Provisions 14. Relative value unit (RVU) . Incurred costs resulting in revenue no longer being available to support other alternatives m. Measures the number of resources consumed by each product n. Organization bills for services expecting payment from patient or third party and when no payment is received, organization is forced to writes off o. Rewards whistleblowers who identify fraud and abuse in the federal government; 15 - 25% of total recovery p. The change in costs associated with changes in the number of units produced q. The difference in costs between two or more alternatives The historic costs incurred 15. Relevant Costs 16. Sunk costs 17. Uncompensated care 18. Variable costs r