A Nurse Is Working on a Medical Unit in a Hospital

question 25

Multiple Choice

A nurse is working on a medical unit in a hospital undergoing a Joint Commission review. The investigator asks the nurse to explain "never events." Which of the following could be included in the nurse's reply? (Select all that apply.?

• A)"Never events result in the nurse or physician never being allowed to practice again."
• B)"Never events are serious reportable adverse events that should never occur to a patient."
• C)"Hospitals will not be paid or reimbursed by Medicare/Medicaid for treatment related to never events."
• D)"It is a new Joint Commission policy related to bioterrorism or other catastrophic events that will probably never happen."
• E)"Never events are sentinel events that are devastating to patients."
• F)"Institutional policies and procedures are in place to promote patient safety and prevent the occurrence of never events."

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Definitions:

Activity-Based Costing

A method of accounting that identifies and assigns costs to overhead activities and then assigns those costs to products.

Production Department Rates

Rates applied by production departments to allocate costs to products or services, often based on labor hours, machine hours, or other activity bases.

Support Department Costs

Expenses incurred by service departments that assist other units of an organization, such as HR or IT, which do not directly contribute to revenue generation but are essential for operations.

Multiple Production Department Rates

Different overhead application rates used across various production departments to more accurately allocate costs.