ACHE BOG SAMPLE TEST 246 FINAL PAPER
2026 STUDY GUIDE DETAILED ANSWERS
READY
◉ Forecasting need for HR by focusing on specific position openings
that are likely to occur and using these for planning is called:
A) demand-pull
B) supply-push
C) succession analysis
D) transition matrix.
Answer: A
◉ A HCO should use which of the following sequential processes to
help establish HR objectives and policies
A) analyze the current HR situation, forecast demand, reconcile
budget, forecast supply
B) design recruitment and selection activities, develop a comp plan,
establish appraisal systems
C) determine best job structure, perform job evaluation, establish
training and development plan
D) conduct job analysis, determine best job structure, establish HR
information system.
Answer: A
,◉ Probability models that forecast the internal flow of employees
from one job category to another us a:
A) graphic rating approach
B) supply-push approach
C) transition matrix
D) curriculum path.
Answer: C
◉ Forecasting the internal supply of employees as they move from
their current jobs to other through promotion, lateral moves, and
termination is called:
A) graphic rating approach
B) supply-push
C) demand-pull
D) rating scale method.
Answer: B
◉ Which of the following describes the conflict management
strategy that would have the most immediate effect on reducing
conflict behavior?
A) Imposition of formal authority to resolve or suppress conflict
,B) Implementation of substantial, super-ordinate goals that require
cooperation among units
C) rotation of members of one unit into another unit
D) provision of intergroup training tat requires listing of perceptions
and identifying differences.
Answer: A
◉ Multi-rater assessment (360 degree feedback) of managers in
healthcare organizations is best used:
A) in the development of a specific action plan by appraises
B) as part of a training or coaching session
C) as part of the performance appraisal system of the organization
D) when the appraisers are held accountable for their ratings.
Answer: A
◉ Behaviorally anchored rating scales (BARS) for specific jobs can
be:
A) used to identify components of job behaviors
B) developed in a short period of time
C) Used for evaluation but not for the employee development
D) subjective on some scale items.
Answer: A
, ◉ If the amount of charity care increased from one reporting period
to the next, which of the following would occur?
A) provision for bad debts would increase
B) unrestricted net asset would increase
C) unrestricted net assets would neither increase nor decrease
D) unrestricted net assets would decrease.
Answer: D
◉ Which would be a reasonable basis on which to allocate
administrative overhead costs?
A) Salaries
B) Amount of supplies needed
C) Hours worked
D) Square footage.
Answer: B
◉ The effective costs of debt is roughly the same for both not-for-
profit and investor-owned organizations because:
A) both types of organizations can issue tax-exempt debt
B) the interest rate is the same on both tax-exempt and regular debt
C) neither type of organization can issue tax-exempt debt
D) the tax deductibility of interest for the investor-owned firm
offsets the lower coupon rate on tax-exempt debt.
2026 STUDY GUIDE DETAILED ANSWERS
READY
◉ Forecasting need for HR by focusing on specific position openings
that are likely to occur and using these for planning is called:
A) demand-pull
B) supply-push
C) succession analysis
D) transition matrix.
Answer: A
◉ A HCO should use which of the following sequential processes to
help establish HR objectives and policies
A) analyze the current HR situation, forecast demand, reconcile
budget, forecast supply
B) design recruitment and selection activities, develop a comp plan,
establish appraisal systems
C) determine best job structure, perform job evaluation, establish
training and development plan
D) conduct job analysis, determine best job structure, establish HR
information system.
Answer: A
,◉ Probability models that forecast the internal flow of employees
from one job category to another us a:
A) graphic rating approach
B) supply-push approach
C) transition matrix
D) curriculum path.
Answer: C
◉ Forecasting the internal supply of employees as they move from
their current jobs to other through promotion, lateral moves, and
termination is called:
A) graphic rating approach
B) supply-push
C) demand-pull
D) rating scale method.
Answer: B
◉ Which of the following describes the conflict management
strategy that would have the most immediate effect on reducing
conflict behavior?
A) Imposition of formal authority to resolve or suppress conflict
,B) Implementation of substantial, super-ordinate goals that require
cooperation among units
C) rotation of members of one unit into another unit
D) provision of intergroup training tat requires listing of perceptions
and identifying differences.
Answer: A
◉ Multi-rater assessment (360 degree feedback) of managers in
healthcare organizations is best used:
A) in the development of a specific action plan by appraises
B) as part of a training or coaching session
C) as part of the performance appraisal system of the organization
D) when the appraisers are held accountable for their ratings.
Answer: A
◉ Behaviorally anchored rating scales (BARS) for specific jobs can
be:
A) used to identify components of job behaviors
B) developed in a short period of time
C) Used for evaluation but not for the employee development
D) subjective on some scale items.
Answer: A
, ◉ If the amount of charity care increased from one reporting period
to the next, which of the following would occur?
A) provision for bad debts would increase
B) unrestricted net asset would increase
C) unrestricted net assets would neither increase nor decrease
D) unrestricted net assets would decrease.
Answer: D
◉ Which would be a reasonable basis on which to allocate
administrative overhead costs?
A) Salaries
B) Amount of supplies needed
C) Hours worked
D) Square footage.
Answer: B
◉ The effective costs of debt is roughly the same for both not-for-
profit and investor-owned organizations because:
A) both types of organizations can issue tax-exempt debt
B) the interest rate is the same on both tax-exempt and regular debt
C) neither type of organization can issue tax-exempt debt
D) the tax deductibility of interest for the investor-owned firm
offsets the lower coupon rate on tax-exempt debt.
