Price vs. cost — where the margin lives

Commercial prices against each hospital’s estimated cost to deliver, built from the same federal cost reports (HCRIS) regulators use. Statewide, the median hospital prices commercial care at 1.8× its estimated cost.

Median price as a multiple of estimated cost 1× = price equals cost

By health system

University of Kansas Health System3 hospitals
2.9×
Stormont Vail2 hospitals
1.9×
Independent & other23 hospitals
1.7×
Mercy2 hospitals
1.6×

By hospital (click headers to sort)

HospitalSystem Price / est. costProcedures
Overland Park Reg Med CtrIndependent & other4.1×15
Wesley Medical CenterIndependent & other4.0×12
University Of Kansas HospitalUniversity of Kansas Health System3.5×36
Saint Luke'S South HospitalSaint Luke's3.5×45
Menorah Medical CenterHCA Midwest3.3×12
Stormont Vail HospitalStormont Vail3.2×15
Centura St. Catherine-Dodge CityCommonSpirit3.0×12
LmhIndependent & other3.0×18
Ascentist HospitalIndependent & other3.0×19
University Of Kansas Health System - St Francis CampusUniversity of Kansas Health System2.9×21
St. Catherine Hospital - Garden CityIndependent & other2.8×10
Hutchinson Regional Medical Center IncIndependent & other2.5×7
Labette HealthIndependent & other2.4×17
University Of Kansas Health System Olathe HospitalUniversity of Kansas Health System2.2×32
Southwest Medical CenterIndependent & other2.2×32
Salina Surgical HospitalIndependent & other2.0×13
Mcpherson HospitalIndependent & other2.0×48
Hays Medical CenterHaysMed1.9×32
Pratt Regional Medical CenterIndependent & other1.8×33
Mercy Hospital PittsburgMercy1.7×48
Nmc HealthIndependent & other1.7×27
Kansas Spine & Specialty HospitalIndependent & other1.7×10
Providence Medical CenterIndependent & other1.7×32
Miami County Medical CenterIndependent & other1.6×30
Mercy Specialty Hospital Southeast KansasMercy1.5×21
Summit SurgicalIndependent & other1.4×23
Kansas Medical CenterIndependent & other1.4×8
University Of Ks Hlth System Great Bend CampusIndependent & other1.4×18
Salina Regional Health CenterSalina Regional1.3×51
Ascension Via Christi Hospital ManhattanAscension Via Christi1.1×18
Kansas City Orthopaedic InstituteIndependent & other1.1×11
Susan B Allen Memorial HospitalIndependent & other1.1×20
Manhattan Surgical HospitalIndependent & other1.0×12
Kansas Heart HospitalIndependent & other0.9×19
Saint John HospitalIndependent & other0.7×24
Stormont Vail Health Flint HillsStormont Vail0.7×13
Cost estimates multiply published gross charges by each hospital’s operating cost-to-charge ratio from CMS cost reports — the standard MedPAC/NASHP method. They are estimates, not accounting truth: imaging and lab cells (where the hospital-level ratio is least precise) and data-flagged cells are excluded here, and hospitals with fewer than 5 usable cells are not shown. System attribution is name-based and approximate — corrections welcome at andrew@rexroadanalytics.com. Department-level cost ratios are a planned upgrade. Method details on the methodology page.
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Rexroad Analytics · Data: hospital machine-readable files (45 CFR 180, schema v3.0) retrieved August 21–22, 2026; Medicare benchmarks from CMS claims data and fee schedules; cost estimates from FY2026 CMS cost-report ratios, labeled as estimates. Not medical, legal, or benefits advice. Full methodology → · The American Healthcare Conundrum →