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

Table 3 Total amount of the revenue of medical payment and official support funding, and those of direct, indirect and the overhead costs for the ICU

Item	Costs (US$)	% of all costs	Total
REVENUE
Medical payment			2295044
Official support funding			(383008)
COSTS			2678052
Direct cost			(2379107)
Labor cost	1020527	38.11
Material cost	735661	27.47
Equipment cost
depreciation cost	425208	15.88
repairs cost	45097	1.68
redemption expenses for equipment investment	136383	5.09
charge for hire	501	0.02
Direct expenses
clothing for employees	788	0.03
clinical papers, furnishings and other expendables	8011	0.30
expenses for test contracts	284	0.01
others	6647	0.25
Indirect cost (from Table 4)		8.15	(218160)
Hospital overhead			(80785)
building depreciation	18216	0.68
light, water, heating	18768	0.70
consignment management	12652	0.47
others	31149	1.16

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