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Table 7 Cost of radiographic examination for a film-based 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

        

Prepare previous film image

33.33

/examination

20,000

13,333

13,333

20,000

66,667

0.5%

Transportation of film/order slip

8.33

/examination

12,500

8,333

8,333

12,500

41,667

0.3%

Registration of patient information

51.23

/examination

76,844

51,230

51,230

76,844

256,148

2.0%

Checking previous film image

54.36

/examination

32,618

21,745

21,745

32,618

108,727

0.9%

Preparing room

63.83

/minute

23,937

15,958

15,958

23,937

79,791

0.6%

Calling patient

63.83

/minute

47,875

31,916

31,916

47,875

159,582

1.3%

Explanation of scan

63.83

/minute

47,875

31,916

31,916

47,875

159,582

1.3%

Changing clothes

63.83

/minute

191,499

127,666

0

127,666

446,830

3.5%

Take photographs (reading image)

116.29

/minute

1,046,627

436,095

232,584

683,215

2,398,520

18.8%

Aftercare

116.29

/minute

87,219

58,146

58,146

87,219

290,730

2.3%

Changing clothes

13.83

/minute

41,499

27,666

0

27,666

96,830

0.8%

Opinion/Transmission

24.97

/view

224,769

74,923

49,949

149,846

499,488

3.9%

Printing film (preparation of film envelope)

68.75

/view

618,750

206,250

137,500

412,500

1,375,000

10.8%

Checking film image

13.25

/view

119,260

39,753

26,502

79,507

265,023

2.1%

Transportation of film/order slip

25.00

/examination

37,500

25,000

25,000

37,500

125,000

1.0%

Support activity

        

Maintenance of the equipment/system

460.00

/examination

690,000

460,000

460,000

690,000

2,300,000

18.0%

Other administration

40.00

/examination

60,000

40,000

40,000

60,000

200,000

1.6%

Indirect costs total

  

3,378,772

1,669,931

1,204,113

2,616,767

8,869,583

69.6%

Direct costs

        

Film (B5)

159.0

/film

1,431,000

477,000

318,000

954,000

3,180,000

24.9%

Film envelope

20.0

 

30,000

20,000

20,000

30,000

100,000

0.8%

Film disposal

30.0

/film

270,000

90,000

60,000

180,000

600,000

4.7%

Direct costs total

  

1,731,000

587,000

398,000

1,164,000

3,880,000

30.4%

Total cost

  

5,109,772

2,256,931

1,602,113

3,780,767

12,749,583

100.0%

Cost of radiographic examination

  

3,407

2,257

1,602

2,521

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