true / false

49. Nursing units that do not have a revenue budget are called cost centersor expense centers.

T F

50. Historically, nursing departments have been treated as revenue centers. T F

51. A shift in payer mix can have a significant effect on organizational revenues. T F

52. A carve-outis a service that is excluded from a particular contract, usually due to uncertainty over the service utilization or cost. T F

53. The first step in performance budgeting is identifying the performance areas for a responsibility center. T F

54. Creating a performance budget that is maximally useful requires specific ways to measure outcomes in each performance area. T F

55. Quality of care measures are never challenging to determine. T F