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Which authorizes CMS to enter into contracts with entities to perform cost report auditing, medical review, anti-fraud activities, and the Medicare Secondary Payer (MSP) program?
High-low Method
A method employed in accounting that calculates variable and fixed expenses by analyzing the maximum and minimum activity levels.
Variable Manufacturing Cost
Costs that vary in direct proportion to the changes in production volume, including direct materials, direct labor, and variable manufacturing overhead.
Monthly Production Volume
The total number of units a company manufactures or produces in a month.
Least-squares Regression
A statistical method used to determine the line of best fit by minimizing the sum of squares of the differences between observed values and the values predicted by the model.
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