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Table 4 Resources per annu m and resource drivers for a filmless system

From: Filmless versus film-based systems in radiographic examination costs: an activity-based costing method

 

Cost (yen)

Resource driver (yen)

Direct costs

   

   Total

0

  

Indirect costs

   

   CR system

1,600,000

52.5

/minute

   Depreciation of CR system

1,000,000

2000

/examination

   X-ray equipment

600,000

13.8

/minute

   Depreciation of X-ray equipment

1,000,000

200.0

/examination

   Information system

1,000,000

50.0

/view

   Depreciation of information system

500,000

100.0

/examination

   Radiologic technologist

2,412,500

50.0

/minute

   Medical office personnel

41,667

16.7

/minute

   Administration

200,000

40.0

/examination

   Total

8,354,167

  

Total cost

8,354,167

 Â