What type of costs remain constant regardless of the number of patients treated?

Fixed costs are expenses that do not change regardless of the number of patients treated. This means that even if a healthcare facility sees a decrease or increase in patient volume, certain costs remains the same over a period. Examples of fixed costs in a healthcare context include rent, salaries for permanent staff, and equipment depreciation.

This characteristic of fixed costs allows organizations to plan their budgets more accurately since these costs provide a stable base that operates independently of operational fluctuations like patient volume. In contrast, variable costs fluctuate with the number of patients treated; direct costs can vary and might be associated directly with patient care; controllable costs can be adjusted based on decision-making processes within the organization. Thus, fixed costs are fundamental in understanding financial management in healthcare settings.