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DLM (ASCP) EXAM QUESTIONS AND ANSWERS
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DLM (ASCP) EXAM QUESTIONS AND ANSWERS
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DLM (ASCP) EXAM QUESTIONS ANDANSWERS
ProjectsVolumess(forecastingsstage)s-sans--
✔✔basedsonsexpertsopinion,sstats,shistoricalsdata,sshiftssinspatientsmix,schangessinsmedic
alsstaffscomposition,schangessinsinflation/reimbursementsratws,sexpansion/
cutbacks,spopulationsfluctuationssbasedsonseconomy
Stepsstoscreatingsasbudgets-sans--✔✔1.sprojectsvolumes
2.sconvertsvolumesstosrevenue
3.sconvertsvolumessintosexpensesrequirementss
4.sAdjustsrevenue/sexpensessassnecessarystosmeetsbudgetsmargin
grosssrevenues-sans--✔✔RatessxsProductionsUnits(Billablestestsvolume)
Expensess-sans--✔✔salaries/
wages,sreferencesservice,sinstrumentslease,smaintenancescontracts,seducation/travel
FinancialsStatementss-sans--✔✔conveysthesfinancialsstatussofsansorganization
4smainstypess-
sincomesstatement,sbalancessheetsstatementsofschangessinsequitysandsstatementsofscashs
flows.
incomesstatements-sans--
✔✔summarizessthesoperationssofsansorganizationswithsasfocussonsitssrevenues,sexpense
s,sandsprofitability.scontainssoperationalsresultssoversasperiodsofstime.
depreciations-sans--
✔✔noncashschargesagainstsearningssonsincomesstatementsthatsreflectsthes"wearsandstea
r"sonsasbusiness'sfixedsassetss(propertysandsequipment).slosssofsvalue
salvagesvalues-sans--
✔✔amountsreceivedswhensfinalsdispositionsoccurssatsendsofsthesasset'ssusefulslife.
annualsdepreciations-sans--✔✔(initialscosts-ssalvagesvalue)/susefulslife
Profits-sans--✔✔netsincomes-expense
cashflows-sans--✔✔netsincomes+sdepreciation
,TotalsProfitsMargins-sans--
✔✔Netsincomesdividedsbystotalsrevenues.sItsmeasuressthesamountsofstotalsprofitspersdollar
sofstotalsrevenues.
fixedscostss-sans--
✔✔costsnotsrelatedstosthesvolumesofsservicessdelivereds(ex.sfacilitiesscost,slabsadmin,sinst
rumentsleases,smaintenancescontracts)
variablescosts-sans--
✔✔directlysrelatedstosthesvolumesofsservicessdelivereds(ex.ssupplies,slaborscosts)
ProfitsAnalysiss-sans--
✔✔techniquesusestosanalyzestheseffectssofsvolumeschangessonsprofit.scansalsosbesusedst
osanalyzeseffectssofsvolumeschangessonscosts.
TotalsCostss-sans--✔✔fixedscostss+svariablescosts
Variablescostss=svariablescostsratesxsvolume
contributionsmargins-sans--
✔✔differencesbetweenspersunitsrevenuesandspersunitsvariablescost.sgivessthesamountslefts
toscoversthesfixedscosts.saftersfixedscostssarescoveredswhat'ssleftscontributesstosthesprofit.
accountingsbreakevens-sans--
✔✔Volumesneededstosproduceszerosprofit.sRevenuesscoversallsaccountingscosts.s
TotalsRevenues(costsxsvolume)s-sTotalsVariables(variablescostsratesxsvolume)s-
sfixedscostss=s$0
economicsbreakevens-sans--
✔✔occursswhensallsaccountingscostssplussasprofitstargetsarescovered
totalsrevenues-stotalsvariablescost-sfixedscosts=sprofit
Surcharge/CostsPluss-sans--✔✔usedsforsreference/
sendsoutstesting.sDeterminescostsofsdoingsasproceduresthensaddsmarkupsfactorstosgetsapp
ropriatesprice.
weightsvaluesbasiss-sans--
✔✔eachstestsperformedsissassignedsasweightsbasedsonscostsofsperformingsthestestsinsrelat
ionstosthesprocedure.
patientsdaysfactors-sans--✔✔thesnumbersofspatientssinsashospitalsonsasgivensday.s
(averagespatientsday/sdailyscensussforsthesyear)sxs365
testssperspatientsdayss-sans--✔✔testsvolume/spatientsdays
revenuesperstests-sans--✔✔grosssrevenue/testsvolume
, directscostss-sans--✔✔test-specificscostss(Variable)
exampless-ssupplies,sinstrumentation,sreagents,stechstime
indirectscosts-sans--✔✔remainsconstants
exampless-slabsadmin,smedicalsrecords,shouseskeeping,sutilities,setc.s(fixed/semi-variable)
unitscostss-sans--✔✔totalsdirects+sindirectsexpenses
Employmentscycles-sans--✔✔coverssallsstagessinsthesprocesssofsemployingsstaff:s
1.srecruitmentsandsacquisitionscostss(pre-employmentsscreen)
2.straining/developmentalscostss(ongoing)
3.sproductive/operationalsperiods
4.stermination/separationsofsemployeesfromsinstitutionscosts
analyzeslaborscostss-sans--✔✔institutionalslaborscostsevaluations(employmentscycle)s
technicalsevaluationsofslaborscosts-
sassignslaborscostsstosproductionsactivitiessthatsgeneratesexpenses.shelpssmanagersidentif
yswhereseffortssaresbeingsexpendedsandsproductivitys
accountingsandsbudgetingslaborsanalysiss-
shelpssmonitorsstaffingslevels,sproductivity sandsmanagementsperformancesagainstsbudget
sobjectives
preanalyticalstimes-sans--✔✔specimenscollection,sprep,sinstrument
analyticalstimes-sans--✔✔performing/resultingstests
postsanalyticalstimes-sans--✔✔reportingsandsroutinesmaintenance
totalshourss-sans--✔✔productiveshourss+snonproductiveshours
productiveshourss-sans--✔✔actualsworkedshourssincludessovertimesandstraining
nonproductiveshourss-sans--
✔✔compensatedsbutsnotsworked.ssicksleave,svacation,sbereavement,setc.
Full-timesequivalents(FTE)s-sans--✔✔Ansemployeeswhosworkssfull-
time,s40shoursspersweek,s2080shoursspersyears(totalsnumbersofshoursspaid/s2080)s
171sors177shourss-spersmonth
ProductivitysMeasurements-sans--✔✔workloadsunits(WLU)/slaborsunits
timesstudiess-sans--
✔✔timesrequiredsforshandling,stesting,srecordingsandsreporting,sdailysandsperiodicsactiviti
es,smaintenancesandsrepair,sandsdirectstechnicalssupervision.
paidsproductivitys-sans--✔✔tests/snumberspaidshours
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