CMA Intermediate · Cost Accounting · Operating Costing - Transport, Hotel and Healthcare
A Pune hospital has 50 beds and runs for 30 days in a month. Beds occupied were 1,200 patient-days. Total ward costs for the month were Rs 3,60,000. What is the cost per patient-day, and the bed occupancy percentage?
Cost per patient-day is Rs 300, found by dividing Rs 3,60,000 by 1,200 occupied patient-days. Occupancy is 80%, being 1,200 occupied bed-days out of 1,500 available bed-days (50 beds x 30 days). Using available days as the divisor would wrongly give Rs 240.
- ARs 240 per patient-day; 80%
- BRs 300 per patient-day; 80%Correct
- CRs 300 per patient-day; 100%
- DRs 240 per patient-day; 100%
Explanation
Cost per patient-day = 3,60,000 / 1,200 = Rs 300. Available bed-days = 50 x 30 = 1,500; occupancy = 1,200/1,500 = 80%. Dividing by available bed-days (1,500) gives Rs 240, which is the wrong base.
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