Question 10.E.3: The following data is available for the Central Hospital for...
The following data is available for the Central Hospital for the latest period.
Use this data to calculate the following cost control measures for the monthly management report, to the nearest penny.
(a) Operating theatre cost per hour
(b) Admission costs per patient
(c) Patient care cost per night
Activity data
Number of patients 1,040
Number of patient nights 4,750
Number of operating theatres 5
Number of days theatres in use during month 26
Number of hours theatres used per day 15
Cost data £
Operating theatre costs in total 510,000
Updating patient records on admission 33,900
Bed scheduling costs 20,833
Nursing 1,077,000
Patient catering costs 244,200
Medical supplies 120,000
Patient laundry costs 100,000
Other patient care costs 60,900
(a) Number of theatre hours = 5 theatres × 26 days × 15 hours = 1,950
Operating theatre cost per hour = £510,000/1,950 = £261.54
(b) Admission costs £
Updating patient records 33,900
Bed scheduling 20,833
Total admission costs 54,733
Admission costs per patient = £54,733/1,040 = £52.63
(c) Patient care costs £
Nursing 1,077,000
Patient catering costs 244,200
Medical supplies 120,000
Patient laundry costs 100,000
Other patient care costs 60,900
Total patient care costs 1,602,100
Patient care cost per patient night = £1,602,100/4,750 = £337.28