Managerial accounting For a consumer cost means price. For management cost means 'expenditure incurred' for producing a particular product or rendering a particular service. The process of ascertaining the cost is known as costing. It consists of principles and rules governing the procedure of finding out the costs of goods/ services. It aims at ascertaining the total cost and also per unit cost. For instance, in transport companies the total cost for the period is ascertained and used to find out the cost per passenger/mile. i.e. the cost of carrying one passenger for one mile. It provides for analysis of expenditure in such a way that the management gets complete idea about even the smallest item of cost.

21 Hepatitis C (HCV): if results from the polymerase chain reaction (PCR) examination are inconclusive, what does this mean? Should further investigations be undertaken and, if so, will there be a risk of chronicity?

22 In a patient with hepatitis C and autoimmune hepatitis, can corticosteroids be prescribed for the autoimmune hepatitis?

23 We were told that the more vascular a structure is, the more antigen (HLA/blood groups) matching is needed for transplantation, e.g. cornea transplant needs no matching. However, the liver is a very vascular organ; I don't know why liver transplantation needs blood group matching only but renal transplantation needs much more HLA matching.

24 About steatohepatitis: please give me more information about the occurrence of cirrhosis in such patients (non-alcoholic) and is there any role and indication for lipotropic agents and hypocholesterolaemic drugs?

25 I am working on non-alcoholic fatty liver disease (NAFLD) but I did not find anything regarding it. Can you tell me about its relationship with lipids?

26 Is NASH a valid term or not and what manifestation has it?

27 Is terlipressin better in controlling variceal bleeding than somatostatin?

28 Why is there a hyperdynamic circulation in cirrhosis?

29 Why is there an increased level of immunoglobulin G (IgG) in patients with cirrhosis?

30 Cirrhosis of liver is reversible according to your book. What is the progress and when will we be able to counteract the 'tissue inhibitors of metalloproteinases' (TIMPs) and thus save the lives of our patients?