The purpose of the study was to determine whether there were associations between hospital costs and hospital size, hospital location, hospital ownership type, and Group Purchasing Organization (GPO) participation. The 2008 American Hospital Association annual survey responses were used as the instrument for a retrospective secondary study. Analyzing results from the various tests employed in this study showed there was a statistically significant association between hospital costs and hospital size. There were statistically significant differences between the means when comparing cost with hospital location and ownership type. There was not an association between hospital costs and GPO participation, likely as a result of the unadjusted cost metric used. Further research using a time series approach would help determine the true association of GPO participation. Expanding the criteria to identify whether the hospitals participate in a regional alliance may also return different results relative to cost and GPO participation.