Faculties and Departments > Managerial Accounting

Hospital Costing

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MD. ABDUR ROUF:
The main purpose of hospital costing is to ascertain the cost of providing medical services. A hospital is usually divided into a number of departments on the basis of functions performed. However, the main function of hospitals is to render medical services. Each department has a separate cost unit. The miscellaneous service departments such as, transport, dispensary, cleaning, administrations etc. are to be apportioned to the other departments on equitable basis.

munna99185:
Thanks for sharing.

Sayed Farrukh Ahmed
Assistant Professor
Department of Business Administration
Faculty of Business & Entrepreneurship
Daffodil International University

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