Table 7.
Cost of radiographic examination for a film-based system
| Cost objects | Lumbar (6 views) | Knee (3 views) | Wrist (2 views) | Other | Total | |||
|---|---|---|---|---|---|---|---|---|
| Indirect costs | ||||||||
| Activity (Cost pool) | Activity driver | Cost (yen) | Cost (yen) | Cost (yen) | Cost (yen) | Cost (yen) | Rate | |
| Main activity | ||||||||
| Prepare previous film image | 33.33 | /examination | 20,000 | 13,333 | 13,333 | 20,000 | 66,667 | 0.5% |
| Transportation of film/order slip | 8.33 | /examination | 12,500 | 8,333 | 8,333 | 12,500 | 41,667 | 0.3% |
| Registration of patient information | 51.23 | /examination | 76,844 | 51,230 | 51,230 | 76,844 | 256,148 | 2.0% |
| Checking previous film image | 54.36 | /examination | 32,618 | 21,745 | 21,745 | 32,618 | 108,727 | 0.9% |
| Preparing room | 63.83 | /minute | 23,937 | 15,958 | 15,958 | 23,937 | 79,791 | 0.6% |
| Calling patient | 63.83 | /minute | 47,875 | 31,916 | 31,916 | 47,875 | 159,582 | 1.3% |
| Explanation of scan | 63.83 | /minute | 47,875 | 31,916 | 31,916 | 47,875 | 159,582 | 1.3% |
| Changing clothes | 63.83 | /minute | 191,499 | 127,666 | 0 | 127,666 | 446,830 | 3.5% |
| Take photographs (reading image) | 116.29 | /minute | 1,046,627 | 436,095 | 232,584 | 683,215 | 2,398,520 | 18.8% |
| Aftercare | 116.29 | /minute | 87,219 | 58,146 | 58,146 | 87,219 | 290,730 | 2.3% |
| Changing clothes | 13.83 | /minute | 41,499 | 27,666 | 0 | 27,666 | 96,830 | 0.8% |
| Opinion/Transmission | 24.97 | /view | 224,769 | 74,923 | 49,949 | 149,846 | 499,488 | 3.9% |
| Printing film (preparation of film envelope) | 68.75 | /view | 618,750 | 206,250 | 137,500 | 412,500 | 1,375,000 | 10.8% |
| Checking film image | 13.25 | /view | 119,260 | 39,753 | 26,502 | 79,507 | 265,023 | 2.1% |
| Transportation of film/order slip | 25.00 | /examination | 37,500 | 25,000 | 25,000 | 37,500 | 125,000 | 1.0% |
| Support activity | ||||||||
| Maintenance of the equipment/system | 460.00 | /examination | 690,000 | 460,000 | 460,000 | 690,000 | 2,300,000 | 18.0% |
| Other administration | 40.00 | /examination | 60,000 | 40,000 | 40,000 | 60,000 | 200,000 | 1.6% |
| Indirect costs total | 3,378,772 | 1,669,931 | 1,204,113 | 2,616,767 | 8,869,583 | 69.6% | ||
| Direct costs | ||||||||
| Film (B5) | 159.0 | /film | 1,431,000 | 477,000 | 318,000 | 954,000 | 3,180,000 | 24.9% |
| Film envelope | 20.0 | 30,000 | 20,000 | 20,000 | 30,000 | 100,000 | 0.8% | |
| Film disposal | 30.0 | /film | 270,000 | 90,000 | 60,000 | 180,000 | 600,000 | 4.7% |
| Direct costs total | 1,731,000 | 587,000 | 398,000 | 1,164,000 | 3,880,000 | 30.4% | ||
| Total cost | 5,109,772 | 2,256,931 | 1,602,113 | 3,780,767 | 12,749,583 | 100.0% | ||
| Cost of radiographic examination | 3,407 | 2,257 | 1,602 | 2,521 | ||||