| Main financial variables were hospital operating costs, fixed costs, and variable costs. |
| Examples of common fixed costs are insurance and depreciation while variable costs include direct labor, raw materials and utilities. |
| The distinction between fixed and variable costs commonly used by accountants is quite irrelevant. |
| In contrast to fixed costs, variable costs change in direct proportion to the number of patients. |
| The fixed costs, variable costs, the interest expense and depreciation are allowable deductions. |
| You have fixed costs, you have variable costs, and you have profit margins. |
