After readings, "The Growing Importance of Cost Accounting for Hospitals", describes the ways in which healthcare financ

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After readings, "The Growing Importance of Cost Accounting forHospitals", describes the ways in which healthcarefinancial managers use financial resources and cost classificationsto allocate indirect costs to direct costs when determining patientcharges. Also, explain how utilization rates are related to volumesand revenue generation. Support your answer with scholarlyresources.