Shortell, Gillies, and Anderson (1996) Developed the Idea of an Organized

question 18

Multiple Choice

Shortell, Gillies, and Anderson (1996) developed the idea of an organized delivery system and characterized an ideal health system, which led to the idea of integrated and coordinated health care. What are the two types of integration that were created?

• A) lateral-to-lateral integration
• B) lateral and vertical integration
• C) lateral and horizontal integration
• D) horizontal and vertical integration

Learn the features of hybrid costing systems that combine elements of both process and job order costing.

Identify the accounts involved in the costing process for direct labor, indirect labor, direct materials, and indirect materials.

Understand the flow of costs from work in process to finished goods and then to cost of goods sold upon sale.

Compute total costs to account for and prepare a process cost summary report.