Hospital Cost Sheet

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KTV Hospital is a small hospital consisting of 30 beds. The permanent staff on the rolls is as follows:
One supervisor, each drawing a salary of Rs. 8000 p.m.
Four nurses, each drawing a salary of Rs. 6000 p.m.
Four ward boys, each drawing a salary ofRs 2000 p.m.
Two full time doctors, each drawing a salary ofRs 80000 p.m. Assuming that the hospital ran to full capacity for 150 days and 50 days with 10 patient beds.

The following are the other expenses incurred during the year:  | Rs.|
Rent of premises| 80000|
Repairs and maintenance| 20000|
Laundry charges| 35000|
Junior docs and other services| 100000|
General administration charges| 50000|
Food given to patients| 80000|
Cost of oxygen etc.| 30000|
Diagnostic Services| 50000|
Medicines Supplied| 200000|
Depreciation | 38500|
Insurance| 15000|
Power, Fuel & Water| 20000|

The profit expected is 30% on cost.
1) Calculate the price per patient day.
2) Calculate P/L per patient day.

Solution:
No of Patient days is as below:
30 beds * 150 days = 4500 Patient days
10 beds * 50 days = 500 Patient days
Total patient days = 5000 Patient days

Operating Cost Sheet|
 | No of Patient Days : 5000|
 | Particulars| Amount Rs|
Step A| Variable Costs|  |
 | Laundry Charges| 35000|
 | Junior Doctors and other charges| 100000|
 | Food for patients| 80000|
 | Diagnostics| 50000|
 | Power, Fuel & Water| 20000|
 | Medicines| 200000|
Step B| Sub-Total| 485000|
 | Fixed Costs|  |
 | Supervisor(1*8000pm*12)| 96000|
 | Nurse(4*6000pm*12)| 288000|
 | Ward Boys(2000*4*12)| 96000|
 | Doctors (80000*2*12)| 1920000|
 | Rent| 80000|
 | Repairs & Maintenance| 20000|
 | General administration charges| 40000|
 | Depreciation| 38500|
 | Insurance| 15000|
 | Cost of oxygen etc.| 30000|
Step C| Sub-Total| 2623500|
Step D| Total...
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