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The Hospital CEO has asked you to provide her with an explanation for the rapid

ID: 366223 • Letter: T

Question

The Hospital CEO has asked you to provide her with an explanation for the rapid increase in cost per case over the last 5 years. She indicated that the cost per case in Fiscal 2010 was $ 9,295 and today it is trending at $14,355. She is having a difficult time explaining a 54+% cost increase. Provide her with an explanation for the $138,250 increase in costs ($445,000 - $306,750). Additional data you need is provided in Table 8.1

Table 8.1

Fiscal Year 2015

Total Cost

Volume

Average Cost

DRG A

$150,000

10

$15,000

DRG B

$200,000

20

$10,000

DRG C

$95,000

1

$95,000

$445,000

31

$14,355

Fiscal Year 2010

Total Cost

Volume

Average Cost

DRG A

$114,750

9

$12,750

DRG B

$192,000

24

$8,000

DRG C

$0

0

$0

$306,750

33

$9,295

Total Cost

Volume

Average Cost

DRG A

$150,000

10

$15,000

DRG B

$200,000

20

$10,000

DRG C

$95,000

1

$95,000

$445,000

31

$14,355

Fiscal Year 2010

Total Cost

Volume

Average Cost

DRG A

$114,750

9

$12,750

DRG B

$192,000

24

$8,000

DRG C

$0

0

$0

$306,750

33

$9,295

Explanation / Answer

The average total cost in 2010 was 9295 whereas in 2015 it is 14355.

these two costs are not comparable. The major reason for that is DRG C was not done in 2010 hence cost was 0 for that in 2010. whereas in 2015 DRG C was done and its average cost is 95000 which is far greater than the average cost of both DRG A and DRG B.

To compare the total costs and average costs properly DRG C should be removed from calculation.

Average cost in 2010 = 9295

total cost of DRG A & B in 2015 = 150000 + 200000 = 350000

total volume of DRG A & B in 2015 = 10 + 20 = 30

average cost = 350000/30 =11666.67

average cost of 11666.67 is much less than given amount of 14355 and this cost can be attributed to inflation and other factors affecting cost increase.

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