“…An investigation of hospital costs, revenues, and contribution margins associated with surgical complications from 2013 reported that 5.3 % of the 34,256 surgical patients included in the analysis experienced at least one postoperative complication, finding that the per-patient variable hospital costs, total costs, and contribution margin were significantly higher and per-patient total margin was significantly lower for the patients that experienced a complication compared to those that did not have a postoperative complication [27]. Also, postoperative complications following hepato-pancreatico-biliary surgery have been shown to be associated with higher hospital costs, higher payments, higher contribution margins and net profits [28].…”