As a percentage of net revenue
Employee salary and wages: 22.7 percent
Taxes and benefits: 5.2 percent
Occupancy costs: 7.5 percent
Medical and surgical: 20.9 percent
Other medical costs: 1.5 percent
Insurance: 0.8 percent
General & administrative: 15.4 percent
Total operating expenses: 73.1 percent
Per square foot
Employee salary and wages: $108.92
Taxes and benefits: $25.24
Occupancy costs: $34.27
Medical and surgical: $103.02
Other medical costs: $7.17
Insurance: $3.90
General & administrative: $81.68
Total operating expenses: $364.31
Per operating room
Employee salary and wages: $421,820
Taxes and benefits: $96,670
Occupancy costs: $129,090
Medical and surgical: $401,430
Other medical costs: $28,420
Insurance: $14,860
General & administrative: $325,840
Total operating expenses: $1,418,130
Per case
Employee salary and wages: $358.60
Taxes and benefits: $82.62
Occupancy costs: $122.45
Medical and surgical: $353.16
Other medical costs: $24.69
Insurance: $12.52
General & administrative: $282.00
Total operating expenses: $1,236.03
Learn more about VMG Health publications.
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