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Explain what a variance is, why it is important, and what role it plays in cost control. Then, find a news article not older than

Explain what a variance is, why it is important, and what role it plays in cost control. Then, find a news article not older than 5 years of a healthcare facility that managed or is managing to control costs. Provide a brief background, reasons why they must control costs, and what they are doing effectively to control costs.

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