成本管理会意思计答案.docVIP

PAGE \* MERGEFORMAT 1 成本管理会计答案2–5 成本管理会计答案 1. Nursing hours required per year: 4 ? 24 hours ? 364 days* = 34,944 *Note: 364 days = 7 days ? 52 weeks Annual nursing cost = (17 ? $45,000) + $22,500 = $787,500 Cost per patient day = $787,500/10,000 days = $78.75 per day (for either type of patient) 2. Nursing hours act as the driver. If intensive care uses half of the hours and normal care the other half, then 50 percent of the cost is assigned to each patient category. Thus, the cost per patient day by patient category is as follows: Intensive care = $393,750*/2,000 days = $196.88 per day