Read Chapters 12-13 (pp. 551-626) In Zelman, W., McCue, M., Millikan, A., and Glick, N. (2013). Financial management of health care organizations (4th ed.). Hoboken, NJ: Wiley-BlackwellReference:Zelman, W., McCue, M., Millikan, A., and Glick, N. (2013). Financial management of health care organizations (4th ed.). Hoboken, NJ: Wiley-Blackwell. https://bookshelf.vitalsource.com/#/user/signinAnalyze activity-based costing and provide examples where it is beneficial or presents risks to patient care if applicable.Must be 250 words ( use 2 references). The book above must be a reference. Analyze the learning out comes below and how they will enhance your role as a nurse manager. Must be 250 words ( use 2 references).*Assess key factors and effective controlling measures that affect rising healthcare costs*Compare the basic financial statements used by not-for-profit and business-oriented healthcare organizations.*Explain the basics of accrual accounting including summarization of financial transaction information into financial statements.*Analyze financial statements using horizontal analysis, vertical analysis, and ratio analysis.*Explore the different types of budgets and the role they play in healthcare organizations.*Investigate best practices related to making investment decisions.*Detail the relationship of reliability, authority, and accountability in the performance measurement of budget responsibility centers.