To Reduce Reliance on Overtime Hours,an Organization Develops a Strategy

question 19

Multiple Choice

To reduce reliance on overtime hours,an organization develops a strategy for floating nurses during staff shortages.To maximize patient safety and reduce costs,the healthcare organization:

• A) develops a centralized pool of float nurses.
• B) assigns nurses from less busy units to ones with increased acuity levels.
• C) floats nurses only between units on which the nurses have been cross-trained.
• D) assigns float nurses to basic care only.

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Definitions:

Equivalent Units

A concept in process costing that converts partially completed units into an equivalent number of fully completed units to measure output in a consistent way.

Process Costing System

An accounting method used to allocate costs to units of production in continuous processes, suitable for homogenous products.

Work In Process Inventory

The direct materials costs, the direct labor costs, and the applied factory overhead costs that have entered into the manufacturing process but are associated with products that have not been finished.

Work In Process Inventory

The value of unfinished goods in the production process at a given point in time.