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Table 9 Sensitivity analyses of examination costs for a film-based 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%

3,715

109.1%

2,503

110.9%

1,797

112.2%

2,773

110.0%

 

120%

3,201

94.0%

2,093

92.7%

1,472

91.9%

2,352

93.3%

Labor costs

80%

3,203

94.0%

2,120

93.9%

1,517

94.7%

2,374

94.2%

 

120%

3,610

106.0%

2,394

106.1%

1,687

105.3%

2,667

105.8%

Depreciation costs of equipment

80%

3,260

95.7%

2,160

95.7%

1,546

96.5%

2,418

96.0%

 

120%

3,553

104.3%

2,354

104.3%

1,658

103.5%

2,623

104.0%

Maintenance costs of equipment

80%

3,315

97.3%

2,165

95.9%

1,510

94.3%

2,429

96.3%

 

120%

3,499

102.7%

2,349

104.1%

1,694

105.7%

2,613

103.7%

Time (skill of personnel)

80%

3,320

97.5%

2,196

97.3%

1,542

96.3%

2,449

97.2%

 

120%

3,531

103.7%

2,343

103.8%

1,671

104.3%

2,615

103.8%

Time (disease severity of patients)

80%

3,328

97.7%

2,188

97.0%

1,574

98.2%

2,462

97.7%

 

120%

3,486

102.3%

2,325

103.0%

1,631

101.8%

2,579

102.3%

Other administrative expenses

80%

3,399

99.8%

2,249

99.6%

1,594

99.5%

2,513

99.7%

 

120%

3,415

100.2%

2,265

100.4%

1,610

100.5%

2,529

100.3%