CMA Intermediate · Cost Accounting · Operating Costing - Transport, Hotel and Healthcare
In hospital operating costing, which cost unit is most commonly used for an in-patient ward service such as general ward accommodation?
The usual cost unit for general ward services is the patient-day or bed-day, because accommodation, nursing care and food are consumed for each day a patient stays. Units such as per test or per surgery apply to pathology or operation theatre cost centres instead.
- APatient-day (bed-day)Correct
- BPer surgery performed
- CPer laboratory test
- DPer prescription issued
Explanation
Ward accommodation, nursing and meals are consumed for each day a patient occupies a bed, so the patient-day or bed-day is the standard cost unit. Per-test and per-surgery units suit pathology and operation theatre services, not the ward.
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