CA Inter P4 · Chapter 11 · Question 3 of 8
The most appropriate cost unit for a hospital is:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) Patient-day (or bed-day)
Explanation
Hospitals measure their service in terms of patients accommodated over time, so costs are expressed per patient-day or bed-day. Tonne-km is used for goods transport, kWh for electricity and passenger-km for passenger transport.
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