From: Profit and loss analysis for an intensive care unit (ICU) in Japan: a tool for strategic management
Item | Costs (US$) | % of all costs | Total |
---|---|---|---|
REVENUE | Â | Â | Â |
   Medical payment |  |  | 2295044 |
   Official support funding |  |  | (383008) |
COSTS | Â | Â | 2678052 |
   Direct cost |  |  | (2379107) |
   Labor cost | 1020527 | 38.11 |  |
   Material cost | 735661 | 27.47 |  |
   Equipment cost |  |  |  |
depreciation cost | 425208 | 15.88 | Â |
repairs cost | 45097 | 1.68 | Â |
redemption expenses for equipment investment | 136383 | 5.09 | Â |
charge for hire | 501 | 0.02 | Â |
   Direct expenses |  |  |  |
clothing for employees | 788 | 0.03 | Â |
clinical papers, furnishings and other expendables | 8011 | 0.30 | Â |
expenses for test contracts | 284 | 0.01 | Â |
others | 6647 | 0.25 | Â |
   Indirect cost (from Table 4) |  | 8.15 | (218160) |
   Hospital overhead |  |  | (80785) |
building depreciation | 18216 | 0.68 | Â |
light, water, heating | 18768 | 0.70 | Â |
consignment management | 12652 | 0.47 | Â |
others | 31149 | 1.16 | Â |