Management-Grouping Expenses by Cost Center

The Metropolis Health System’s Rehabilitation and Wellness Center offers outpatient therapy and return-to-work services plus cardiac and pulmonary rehabilitation to get people back to a normal way of living. The Rehabilitation and Wellness Center expenses include the following:

  • • Nursing Salaries
  • • Physical Therapist Salaries
  • • Occupational Therapist Salaries
  • • Cardiac Rehab Salaries
  • • Pulmonary Rehab Salaries
  • • Patient Education Coordinator Salary
  • • Nursing Supplies
  • • Physical Therapist Supplies
  • • Occupational Therapist Supplies
  • • Cardiac Rehab Supplies
  • • Pulmonary Rehab Supplies
  • • Training Supplies
  • • Clerical Office Supplies
  • • Employee Education


  • 1. Decide how many cost centers should be used for the above expenses at the Rehabilitation and Wellness Center.
  • 2. Set up a worksheet with individual columns across the top for the cost centers you have chosen.
  • 3. For each of the expenses listed above, indicate to which of your cost centers it should be assigned.

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