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Table 5 Resources per annum and resource drivers for a film-based system

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

 

Cost (yen)

Resource driver (yen)

Direct costs

   

   Film (B5)

3,180,000

159.0

/film

   Film envelope

100,000

20.0

/examination

   Film disposal

600,000

30.0

/film

   Total

3,880,000

  

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

   Dry film imager

400,000

20.0

/film

   Depreciation of dry film imager

300,000

60.0

/examination

   Viewbox

30,000

4.4

/minute

   Radiologic technologist

3,631,250

50.0

/minute

   Medical office personnel

108,333

16.7

/minute

   Administration

200,000

40.0

/examination

   Total

8,869,583

  

Total cost

12,749,583

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