To the Editor In their article examining the relationship between surgical complications and hospital finances, Dr Eappen and colleagues1 focused on contribution margin, calculated as revenue minus variable costs. The authors categorized nursing labor costs as variable costs; however, in the short run, labor costs in health care are fixed and do not change with volume at the margin.2,3
Weeks W. Complications From Surgery and Hospital Finances. JAMA. 2013;310(7):746–747. doi:10.1001/jama.2013.8403
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