The main purpose of hospital costing is to ascertain the cost of providing medical services. For costing purposes hospital service can be divided into the following categories: () Out-patient department (ii) Casualty or emergency (ii) Wards (iv) Medical service departments, such as, Radiotherapy, X-ray, Pathology etc. (V) General service departments, such as, power, heating, lighting, catering, laundering, medical records and administration. (vi) Other service departments, such as, dispensary, transport etc. Following units are used in hospital costing: Out-patient department - per out patient Casualty - per patient Wards - per patient - bed per day Radiotherapy - per course of treatment per day or per person. Laundry - per 100 articles laundered. For ascertaining cost figures, a hospital operating cost sheet is prepared. REVIEW QUESTIONS Re-write the following sentence after filling in the blank spaces with appropriate word: (0) Service costing is also known as (1) Boiler house costing is an example of costing (H) Room-day is the cost unit used in (iv) An electricity supply company uses as cost unit. Correct answer: (i), (i) Operating Costing, (in) Hotel (iv) Kilowatt hour 124 The under given data is supplied by Fair deal travel services, From the following information calculate tare for passenger Km The cost of the Bus Insurance charges Annual tax Garage rent Annual repairs Expected life of the bus Value of scrap at the end of 5 years Route distance Driver's salary 34,50,000 3% pa 4500 3500 p.m. *4800 5 yrs *30.000 20 km long 550 pm Conductor's Salary Commission to Driver & conductor (shared equally) Stationary Manager-cum-accountant's Salary Diesel and Oil (for 100 kms) 500 pm 10% of the takings 250 p.m. 1750 p.m. 125 The bus will make 3 rounds trips for carrying on the average 40 passenger's in each trip. Assume 15 % profit on takings. The bus will work on the average 25 days in a month