Unformatted text preview: ferent cost object from a day of care, such as an admission (or
discharge). If an admission were the cost object, the hospital would include all costs associated with the patient's
entire stay (i.e., for all days of care, rather than just an average single day).
In general, then, depending on the particular cost object chosen, we would have a need for either different kinds
of cost information or different ways of analyzing and presenting that information. As a result, the choice of a cost
object can have a significant effect on the answer to the question “What did it cost?“ In effect, the cost object defines the it in the question.
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This document was uploaded on 03/30/2014.
- Spring '14