The direct hospital costs of 100 coronary artery bypass grafting operations are calculated. The basis of the calculations is the detailed, function-based, market-priced analysis of the files, including the hospital deaths, complication and reoperations of this patient group. The price of a CABG operation proved to lie somewhere between FIM 30,000 and 50,000, the mean value being FIM 46,800. The variation range is wide: FIM 18,200-FIM 249,500 (SD +/- FIM 26,000). It must be emphasized, however, that all preoperative hospital costs including coronary angiography costs and also postoperative follow-up hospital costs fall beyond this study.

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