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Table 4 Data necessary for ICU indirect cost accounting using the activity-based costing method and results of calculation

From: Profit and loss analysis for an intensive care unit (ICU) in Japan: a tool for strategic management

Activity Cost of activity Cost driver Number of cost drivers Sub-number of cost drivers for ICU Indirect costs for ICU (US$)
Supply drugs 1462403 Number of prescriptions 191326 6613 50547
Supply materials 387647 Number of bills 3266 34 4032
Biochemical tests 280277 Number of tests 1712125 18717 3064
Hematological tests 19676 Number of tests 652786 6655 201
Immunochemical tests 11575 Number of tests 223278 2611 135
Other tests 1219546 Number of tests 744919 10057 16465
CT 489443 Number of CT tests 12612 425 16500
MRI 272813 Number of MRI tests 5820 246 11541
Nuclear medical tests 434507 Number of tests 4532 143 13689
X-ray 658632 Number of X-ray tests 104092 2659 16825
Claim remuneration 2857356 Time required 102336 676 18872
Transfer report 2429306 Number of HISaterminals 620 6 23509
Nurse management 243560 Number of nurses 478 17 8662
Hospital management 1491230 Number of employees 1049 24 34118
Total      218160
  1. a HIS: Hospital Information System.