In the Beckley Hill question (section B, question 1) from June 2015, one of the cost drivers given is the average number of meals required per patient.
There is no information on the number of patients in each of the two procedures and I see that the examiner has simply multiplied this with the number of procedures carried out to calculated OAR.
Am I missing something or you feel that the information could have been framed better to avoid confusion?
You have a point, but I think it is reasonable for the examiner to assume that each patient has one procedure, given that there is not other information.
The topic ‘Activity Based Costing’ is closed to new replies.
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