Childers CP, et al. - The researchers determined the difference in the cost center-specific cost-to-charge ratios (CCRs) for operating room services from the general hospital-wide CCR and assessed variation in this deviation by hospital type. The necessity for accurate measures of cost for physicians and hospitals to remain financially viable with value-based payment programs was observed. In order to transform patient billing charges to expected hospital costs, administrative databases, such as the National Inpatient Sample, relayed on hospital CCRs. Although, utilizing a single conversion factor on all patient charges within a hospital could be an oversimplification, especially for surgical costs, and could lead to incorrect estimations.