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Table 8 Sensitivity analyses of examination costs for a filmless system

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

  

Lumbar(yen)

Knee(yen)

List(yen)

Other(yen)

Number of examinations

80%

2,447

117.3%

1,876

117.3%

1,384

118.8%

1,933

117.7%

 

120%

1,844

88.4%

1,414

88.4%

1,019

87.5%

1,447

88.2%

Labor costs

80%

1,958

93.9%

1,501

93.9%

1,107

95.0%

1,546

94.2%

 

120%

2,213

106.1%

1,697

106.1%

1,223

105.0%

1,737

105.8%

Depreciation costs of equipment

80%

1,964

94.2%

1,515

94.8%

1,118

96.0%

1,557

94.8%

 

120%

2,207

105.8%

1,683

105.2%

1,212

104.0%

1,726

105.2%

Depreciation costs of system

80%

2,025

97.1%

1,569

98.1%

1,145

98.3%

1,601

97.6%

 

120%

2,145

102.9%

1,629

101.9%

1,185

101.7%

1,681

102.4%

Maintenance costs of equipment

80%

1,985

95.2%

1,499

93.7%

1,065

91.4%

1,541

93.9%

 

120%

2,185

104.8%

1,699

106.3%

1,265

108.6%

1,741

106.1%

Maintenance costs of system

80%

2,065

99.0%

1,579

98.7%

1,145

98.3%

1,621

98.8%

 

120%

2,105

101.0%

1,619

101.3%

1,185

101.7%

1,661

101.2%

Time (skill of personnel)

80%

1,978

94.9%

1,524

95.3%

1,103

94.7%

1,559

95.0%

 

120%

2,193

105.1%

1,675

104.7%

1,226

105.2%

1,724

105.0%

Time (disease severity of patients)

80%

2,006

96.2%

1,530

95.7%

1,137

97.6%

1,583

96.5%

 

120%

2,165

103.8%

1,667

104.2%

1,194

102.5%

1,700

103.5%

Other administrative expenses

80%

2,077

99.6%

1,591

99.5%

1,157

99.3%

1,633

99.5%

 

120%

2,093

100.4%

1,607

100.5%

1,173

100.7%

1,649

100.5%