any other business has costs and revenues and the
             services it provides have to be accounted for. The issues here take a
             hospital from the ethical boundaries and bring it into a more real and
             straight forward realm of costs and financial issues that any company
             faces. As it is described in the case study, the costs per patient have
             increased from $217 to $240. The indicator does not necessarily reflect a
             less efficient activity, but the fact that the number of patients has
             decreased by 7 %, while the costs have remained more or less the
             ...