Author Question: The key advantage of activity-based costing is: a. workload is determined based on the re-quired ... (Read 57 times)

sammy · **on:** Jul 8, 2018

The key advantage of activity-based costing is:

a. workload is determined based on the re-quired hours of nursing care.
b. it reflects what it costs to provide services and identifies why costs were incurred.
c. data can be used in constructing a per-sonnel budget because it is linked to the volume indicator of patient days.
d. the judgment of an expert nurse clinician must override an empirical system and be based on patients' needs in real time.

Question 2

As a nurse manager, you want to institute point-of-care devices on your unit. The rationale that you provide to support the point-of-care devices includes (select all that apply):

a. Reduction in incidents of medication er-ror.
b. Immediate documentation of care.
c. Comparison of patient data with previous data.
d. Immediate access to staffing schedules.

verrinzo · **Reply #1 on:** Jul 8, 2018

Answer to Question 1

B
The key advantage of activity-based costing is that it reflects what it costs to provide services and identifies why costs were incurred.

Answer to Question 2

A, B, C
Point-of-care devices that allow documentation of assessment, care, and teaching at the bedside reduce the gap in time between care and documentation, thereby reducing error, increasing ac-curacy, and improving communication of care. Medication devices and patient databases enable accurate clinical decision making.