What$$ factors, other than$$ cost$,$ do you think Phoenix Medical Associates should consider in allocating resources to its$$ departments? $($Select all that$$ apply.$)$

A$.$

$$Management$\text{'}$s goal is to maximize costs$$ per$-$patient visit in order to minimize the overall length of time patients need assistance through one or both of the departments. The$$ problem, here, is measuring inputs.

B$.$

Unlike many manufacturing$$ companies, where the outputs are obvious because they are tangible and$$ measurable, the outputs of service organizations are more difficult to measure.

C$.$

The concern with using costs$($per patient$$ visit$)$ as the rule to allocate resources to its departments is that it emphasizes$$ "input" to the exclusion of$$ "outputs" or effectiveness of the departments.

D$.$

Unlike many manufacturing$$ companies, where the outputs are not so$$ obvious, the outputs of service organizations are easier to measure.