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 4.0× its estimated cost.

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

By health system

Independent & other11 hospitals
4.0×

By hospital (click headers to sort)

HospitalSystem Price / est. costProcedures
Eastern New Mexico Medical CenterIndependent & other5.3×17
Lovelace Women'S HospitalIndependent & other5.0×17
Lovelace Westside HospitalIndependent & other4.5×15
Mountain View Regional Medical CenterIndependent & other4.0×21
Carlsbad Medical CenterIndependent & other4.0×18
Lovelace Medical CenterIndependent & other4.0×19
San Juan Regional Medical Center IncIndependent & other3.2×53
Lovelace Regional Hospital - RoswellIndependent & other3.2×12
Roosevelt General HospitalIndependent & other2.7×11
Artesia General HospitalIndependent & other1.9×30
Unm HospitalIndependent & other1.2×28
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 [email protected]. 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 →