Table 14.

Cost-benefit analysis (US model)

Parameter	Rate	Year								Total
		1	2	3	4	5	6	7	8
Number of patients per year		150	150	150	150	150	150	150	150	1200
Mean sessions per patient		17.9	17.9	17.9	17.9	17.9	17.9	17.9	17.9
Sessions per year		2691	2691	2691	2691	2691	2691	2691	2691
Sessions per day		11	11	11	11	11	11	11	11
Number of units		1								1
Capital costs*		400 000								400 000
Service costs	12%†			48 000	48 000	48 000	48 000	48 000	48 000	288 000
Depreciation	15%		60 000	60 000	60 000	60 000	60 000	60 000	60 000	420 000
Reimbursement per session		30 000	30 000	30 000	30 000	30 000	30 000	30 000	30 000
Reimbursement per year		807 300	807 300	807 300	807 300	807 300	807 300	807 300	807 300	6 458 400
Operational costs per year	50%‡	538 200	538 200	538 200	538 200	538 200	538 200	538 200	538 200	4 305 600
Economy per patient	20%	11 523	9219	7375	5900	4720	3776	3021	2417	47 951
Economy per year		1 728 525	1 382 820	1 106 256	885 005	708 004	566 403	453 122	362 498	7 192 632
Earnings per year		2 535 825	2 190 120	1 913 556	1 692 305	1 515 304	1 373 703	1 260 422	1 169 798	13 651 032
Total costs per year		938 200	598 200	646 200	646 200	646 200	646 200	646 200	646 200	5 413 600
Economy and EBIT		1 597 625	1 591 920	1 267 356	1 046 105	869 104	727 503	614 222	523 598	8 237 432
EBIT		−130 900	209 100	161 100	161 100	161 100	161 100	161 100	161 100	1 044 800
Cumulative EBIT		−130 900	78 200	239 300	400 400	561 500	722 600	883 700	1 044 800

*Acquisition price+shipment + installation+training.

†Share of capital cost per year.

‡Profit rate.

§Annual depreciation rate of the saving.

EBIT, earnings before interest and taxes.