A reliable metric for evaluating the financial performance of an HTM department Measuring the cost of serviceThere is a universal metric that can be used to evaluate the financial performance of a Healthcare Technology Management (HTM) department. The name HTM is a new for departments formerly referred to as Clinical Engineering, Biomedical Engineering or Medical Maintenance. These departments can be evaluated and compared by determining cost of service ratio , or COSR. HOW DO I DETERMINE MY COSR? 1. How do I determine the value of my hospital inventory? 2. What costs should I include?