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 | Â | Â | Â | Â | 218160 |