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. 1982 Sep;4(1):37–53.

Table 10. Cost per Unit of Output in 1978 by Bed Size—by Cost Center Group and by Specific Cost Center.

Cost Center Group and Specific Cost Center Bed Size Group

1-99 100-249 250-399 400 +
General Services $65.91 $88.38 $91.67 $99.44
Operation and Maintenance of Plant 8.55 10.26 11.36 10.89
Administration and General 18.71 22.63 22.19 22.10
Housekeeping 4.75 5.39 5.67 5.93
Dietary and Cafeteria 9.36 9.14 8.54 9.08
Ancillary Services 38.57 46.67 46.44 54.59
Operating Room, Recovery Room and Anesthesiology 6.21 10.62 9.80 12.56
Labor and Delivery Room 0.64 1.01 1.81 1.91
Radiology 5.98 7.60 7.90 8.88
Laboratory 9.99 12.07 11.66 13.07
Inhalation Therapy 3.33 3.12 2.91 2.95
Physical Therapy 1.50 1.38 1.29 1.34
All Other 10.92 10.89 11.06 13.88
Inpatient Services 39.75 41.76 46.03 47.91
Adult and Pediatrics and Nursing Administration 35.23 37.03 38.52 40.23
Special Care Units 2.57 6.00 6.88 8.17
Outpatient Services1 3.20 6.45 4.23 7.45
Other Cost Centers 0.96 1.41 3.07 2.56

NOTE: Cost is measured per patient day for Inpatient Services, per occasion of service for Outpatient Services, and per adjusted patient day for General Services, Ancillary Services, and Other Cost Centers.

1

Outpatient Services costs are measured using a 40 percent smaller sample than used for all other services due to underreporting.