The correct answer is: A. Operational cost determination
Operational cost determination is a method of costing that is used in hospitals to determine the cost of providing care to patients. This method takes into account the costs of all the resources that are used in providing care, including the costs of labor, supplies, and equipment.
Unit cost determination is a method of costing that is used to determine the cost of a single unit of output, such as a patient day or a surgical procedure. This method is often used to compare the costs of different hospitals or to track the costs of care over time.
Sub work cost determination is a method of costing that is used to determine the cost of a specific task or activity within a hospital, such as the cost of administering a medication or the cost of performing a surgery. This method is often used to identify areas where costs can be reduced.
Group cost determination is a method of costing that is used to determine the cost of a group of patients or activities. This method is often used to compare the costs of different groups of patients or to track the costs of care over time.
In conclusion, operational cost determination is the most appropriate method of costing for hospitals because it takes into account all of the costs that are associated with providing care.