Câu 61: AHM-520: Health Plan Finance and Risk Management

A health plan can use segment margins to evaluate the profitability of its profit centers. One characteristic of a segment margin is that this margin:

1. A. Is the portion of the contribution margin that remains after a segment has covered its direct fixed costs — đáp án hiện tại
2. B. Incorporates only the costs attributable to a segment, but it does not incorporate revenues
3. C. Considers only a segment's costs that fluctuate in direct proportion to changes in the segment's level of operating activity
4. D. Evaluates the profit center's effective use of assets employed to earn a profit