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Table 6 Cost of radiographic examination for a filmless system

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

Cost objects Lumbar (6 views) Knee (3 views) Wrist (2 views) Other Total
Indirect costs         
Activity (Cost pool) Activity driver Cost (yen) Cost (yen) Cost (yen) Cost (yen) Cost (yen) Rate
Main activity         
Transportation of order slip 8.33 /examination 12,500 8,333 8,333 12,500 41,667 0.5%
Registration of patient information 51.23 /examination 76,844 51,230 51,230 76,844 256,148 3.1%
Searching/checking previous image 50.00 /examination 30,000 20,000 20,000 30,000 100,000 1.2%
Preparating room 63.83 /minute 23,937 15,958 15,958 23,937 79,791 1.0%
Calling patient 63.83 /minute 47,875 31,916 31,916 47,875 159,582 1.9%
Explanation of scan 63.83 /minute 47,875 31,916 31,916 47,875 159,582 1.9%
Changing clothes 63.83 /minute 191,499 127,666 0 127,666 446,830 5.3%
Take photographs (reading image) 116.29 /minute 1,046,627 436,095 232,584 683,215 2,398,520 28.7%
Aftercare 116.29 /minute 87,219 58,146 58,146 87,219 290,730 3.5%
Changing clothes 13.83 /minute 41,499 27,666 0 27,666 96,830 1.2%
Opinion/Transmission 24.97 /view 224,769 74,923 49,949 149,846 499,488 6.0%
Transportation of order slip 25.00 /examination 37,500 25,000 25,000 37,500 125,000 1.5%
Support activity         
Imaging administration by PACS 50.00 /view 450,000 150,000 100,000 300,000 1,000,000 12.0%
Maintenance of the equipment/system 500.00 /examination 750,000 500,000 500,000 750,000 2,500,000 29.9%
Other administration 40.00 /examination 60,000 40,000 40,000 60,000 200,000 2.4%
Indirect costs total    3,128,143 1,598,849 1,165,032 2,462,142 8,354,167 100.0%
Direct cost         
Direct costs total    0 0 0 0 0 0.0%
Total cost    3,128,143 1,598,849 1,165,032 2,462,142 8,354,167 100.0%
Cost of radiographic examination    2,085 1,599 1,165 1,641