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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.