(Cost drivers) Assume that Dover Hospital performs the following activities in providing outpatient service:
a. Verifying patient’s insurance coverage
b. Scheduling patient’s arrival date and time
c. Scheduling staff to prepare patient’s surgery room
d. Scheduling doctors and nurses to perform surgery
e. Ordering patient’s tests
f. Moving patient to laboratory to administer lab tests
g. Administering laboratory tests
h. Moving patient to the operating room
i. Administering anesthetic
j. Performing surgery
k. Administering postsurgical medications
l. Moving patient to recovery room
m. Discharging patient
n. Billing patient’s insurance company
Assume that the patient is the cost object and determine the appropriate cost driver or drivers for each activity.
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