Table 3.

Cost Price of Occupancy Bed-Day by Activity-Based Costing Method^a

Cost Center	Cost Price of Occupancy Bed-Day, USD
	Direct Cost	Indirect Cost	Total Cost
Burn Unit	19.39	18.49	37.88
CCU	61.44	22.04	81.48
Ear, Throat, Nose	29.14	31.66	60.8
Emergency	11.07	18.14	29.21
Emergency ICU	39.89	12.01	51.9
Heart & Neurosurgery	44.72	19.09	63.81
ICU	54.5	22.07	76.57
Men’s Internal Medicine	31.62	20.21	51.83
Men’s Orthopedics	29.33	20.19	49.52
Men’s Surgery Unit	20.16	13.45	33.61
Women’s Internal Medicine	25.17	18.77	43.94
Women’s Orthopedics	23.03	18.7	41.73
Women’s Surgery Unit	16.08	12.77	28.85
Ophthalmology IPD	17.03	22.33	39.35

^aAbbreviations: CCU, cardiac care unit; ICU, intensive care unit; IPD, inpatient department; and ENT, ear, nose, throat.