Managerial accounting The Activity-Based Costing (ABC) is a costing system, which focuses on activities performed to produce products. ABC is that costing in which costs are first traced to activities and then to products. This costing system assumes that activities are responsible for the incurrence of costs and create the demands for activities. E.g. an accounting firm prepares tax returns; a University teaches students. Costs are charged to products based on individual product's use of each activity. In traditional absorption costing system, costs are first traced not to activities but to an organizational unit, such as department or plant and then to products. It means under both, ABC and traditional absorption costing system the second and final stage consists of tracing costs to the product

1 How do you calculate the plasma creatinine clearance value at the bedside, by body weight?

2 Can you tell me whether administering low doses of dopamine to increase renal blood flow is today considered obsolete?

3 Why does haemoglobinuria cause anuria?

4 I am confused over the use of a 'high-protein diet' in the management of nephrotic syndrome. You say it confers no advantage, but the Oxford Handbook of Clinical Medicine advocates its use and Davidson's Principles and Practice of Medicine says it is even dangerous as it could lead to renal damage. Which one should I choose, assuming I see the question in an MCQ?

5 Is albumin infusion contraindicated in nephrotic syndrome? If not, then what are the indications?

6 Listed under the drug causes of nephrotic syndrome, it has been stated that high doses of captopril can induce an immune-complexmediated membranous glomerulonephritis. If a patient with nephrotic syndrome has hypertension, is it detrimental to give captopril as a treatment for his hypertension? Could this exacerbate the patient's nephrotic syndrome?

7 Please explain the pathophysiology of ascites in the nephrotic syndrome?

8 Does the nephritic syndrome cause hyperkalaemia? I don't seem to be able to find a definitive answer in the textbooks that I have consulted.

9 You say that the investigation of first choice for urinary tract infections (UTIs) in males or children, or recurrent UTIs in females, is intravenous urography (IVU); in Oxford Handbook of Clinical Medicine it is ultrasound (US). Which is best?

10 1. Other than amoxicillin, what other orally administered drug is recommended for the treatment of a urinary tract infection (UTI) caused by enterococcus? 2. What is the recommended dosage for antibiotics in the prophylactic treatment of recurrent UTI in pregnancy? Is amoxicillin clavulanic acid safe to use during pregnancy?