scholarly journals The cost of waste of consumable materials in a surgical center

2013 ◽  
Vol 21 (6) ◽  
pp. 1228-1234 ◽  
Author(s):  
Liliana Cristina de Castro ◽  
Valeria Castilho
Keyword(s):  
University Hospital ◽  
Effective Management ◽  
Convenience Sample ◽  
Total Cost ◽  
Material Resources ◽  
Surgical Sutures ◽  
The Mean ◽  
The Cost ◽  
Surgical Operations

OBJECTIVES: to identify the types, quantities and cost of the consumable materials sent, used, returned unopened and wasted in surgical operations; to classify the incidences of waste as avoidable or unavoidable losses, and to calculate the rate of waste of the consumable materials in the peri-operative period in the Surgical Center of a São Paulo university hospital. METHOD: a descriptive-exploratory case study with a quantitative approach. The convenience sample corresponded to 105 types of consumable materials sent for the 275 operations observed between February and May 2011. RESULTS: the items wasted most were surgical sutures, surgical cotton sutures, and gauze compresses. The total cost of the waste was R$ 709.84. The mean percentage of waste in the sample was 9.34%, of which 1.23% was avoidable and 8.14% unavoidable. CONCLUSION: the study evidenced that the effective management of material resources reduces the costs of the processes, and reduces waste.

scholarly journals Using the ABC costing system - Activity-based costing to calculate costs in the public sector

2020 ◽  
Vol 8 (7) ◽  
pp. 188-202
Author(s):  
THAYANE DE SOUZA AMARAL ◽  
ARMANDO ARAUJO DE SOUZA JUNIOR ◽  
ROSELY COSTA DA SILVA BANDEIRA ◽  
DERCIO LUIZ REIS
Keyword(s):  
Public Sector ◽  
University Hospital ◽  
Activity Based Costing ◽  
Registration System ◽  
Acquisition Process ◽  
The Public ◽  
Material Resources ◽  
Costing System ◽  
The Cost

The calculation of costs in the public sector translates into a way of assessing management efficiency. However, there are great difficulties encountered in implementing this system. With the regulation of the Price Registration System - SRP, there is now the possibility for an agency to buy or contract for its own use and allow other agencies to participate (or ask for a ride) in the same bidding instrument, as long as it is of interest. homogeneous. This article presents a study that measured the cost of purchasing inputs at a university hospital in the city of Manaus by adhering to price registration procedures using the ABC cost. A case study was carried out and the data were collected through documentary research, mapping the acquisition process and unstructured interviews. Subsequently, the ABC costing method was used to measure the cost of the service performed (object of the study) for the acquisition of these inputs. The results of the study indicate that the ABC costing method is the most adequate to measure the costs of services performed in the public sector, since it avoids the arbitrary nature of the apportionment, allocating the values ​​referring to the human and material resources applied in the acquisition process.

scholarly journals Seasonal Influenza and Low Flu Vaccination Coverage as Important Factors Modifying the Costs and Availability of Hospital Services in Poland: A Retrospective Comparative Study

2021 ◽  
Vol 18 (10) ◽  
pp. 5173
Author(s):  
Robert Susło ◽  
Piotr Pobrotyn ◽  
Lidia Brydak ◽  
Łukasz Rypicz ◽  
Urszula Grata-Borkowska ◽  
...  
Keyword(s):  
Influenza Season ◽  
Influenza Infection ◽  
Hospital Staff ◽  
University Hospital ◽  
Control Group ◽  
Admission Rates ◽  
Risk Of Death ◽  
The Mean ◽  
Retrospective Comparative Study ◽  
The Cost

Introduction: Influenza infection is associated with potential serious complications, increased hospitalization rates, and a higher risk of death. Materials and Methods: A retrospective comparative analysis of selected indicators of hospitalization from the University Hospital in Wroclaw, Poland, was carried out on patients with confirmed influenza infection in comparison to a control group randomly selected from among all other patients hospitalized on the respective wards during the 2018–2019 influenza season. Results: The mean laboratory testing costs for the entire hospital were 3.74-fold higher and the mean imaging test costs were 4.02-fold higher for patients with confirmed influenza than for the control group; the hospital expenses were additionally raised by the cost of antiviral therapy, which is striking when compared against the cost of a single flu vaccine. During the 2018–2019 influenza season, influenza infections among the hospital patients temporarily limited the healthcare service availability in the institution, which resulted in reduced admission rates to the departments related to internal medicine; the mean absence among the hospital staff totaled approximately 7 h per employee, despite 7.3% of the staff having been vaccinated against influenza at the hospital’s expense. Conclusions: There were significant differences in the hospitalization indicators between the patients with confirmed influenza and the control group, which markedly increased the hospital care costs in this multi-specialty university hospital.

scholarly journals Potato Late Blight in the Columbia Basin: An Economic Analysis of the 1995 Epidemic

Plant Disease ◽  
1997 ◽  
Vol 81 (1) ◽  
pp. 103-106 ◽  
Author(s):  
D. A. Johnson ◽  
T. F. Cummings ◽  
P. B. Hamm ◽  
R. C. Rowe ◽  
J. S. Miller ◽  
...  
Keyword(s):  
Late Blight ◽  
Management Practice ◽  
Columbia Basin ◽  
Copper Hydroxide ◽  
Total Cost ◽  
Late Season ◽  
The Mean ◽  
The Cost ◽  
Mean Cost ◽  
First Time

The cost of managing late blight in potatoes during a severe epidemic caused by new, aggressive strains of Phytophthora infestans in the Columbia Basin of Washington and Oregon in 1995 was documented. The mean number of fungicide applications per field varied from 5.1 to 6.3 for early- and midseason potatoes, and from 8.2 to 12.3 for late-season potatoes in the northern and southern Columbia Basin, respectively. In 1994, a year when late blight was not severe, the mean number of fungicide applications per field made to early- and midseason potatoes was 2.0; whereas late-season potatoes received a mean of 2.5 applications. The mean per acre cost of individual fungicides applied varied from $4.90 for copper hydroxide to $36.00 for propamocarb + chlorothalonil. Total per acre expenses (application costs plus fungicide material) for protecting the crop from late blight during 1995 ranged from $106.77 to $110.08 for early and midseason potatoes in different regions of the Columbia Basin and from $149.30 to $226.75 for lateseason potatoes in the northern and southern Columbia Basin, respectively. Approximately 28% of the crop was chemically desiccated before harvest as a disease management practice for the first time in 1995, resulting in an additional mean cost of $34.48/acre or $1.3 million for the region. Harvested yields were 4 to 6% less than in 1994. The total cost of managing late blight in the Columbia Basin in 1995 is estimated to have approached $30 million.

scholarly journals Direct Cost of Reprocessing Cotton-woven Surgical Drapes: a Case Study

2015 ◽  
Vol 49 (3) ◽  
pp. 488-494 ◽  
Author(s):  
Mariana Fexina Tomé ◽  
Antônio Fernandes Costa Lima
Keyword(s):  
Human Resources ◽  
Direct Cost ◽  
Financial Resources ◽  
Average Total Cost ◽  
Descriptive Case Study ◽  
Total Cost ◽  
Advantages And Disadvantages ◽  
Cost Of Materials ◽  
The Cost

OBJECTIVE Identify the direct cost of reprocessing double and single cotton-woven drapes of the surgical LAP package. METHOD A quantitative, exploratory and descriptive case study, performed at a teaching hospital. The direct cost of reprocessing cotton-woven surgical drapes was calculated by multiplying the time spent by professionals involved in reprocessing the unit with the direct cost of labor, adding to the cost of materials. The Brazilian currency (R$) originally used for the calculations was converted to US currency at the rate of US$0.42/R$. RESULTS The average total cost for surgical LAP package was US$9.72, with the predominance being in the cost of materials (US$8.70 or 89.65%). It is noteworthy that the average total cost of materials was mostly impacted by the cost of the cotton-woven drapes (US$7.99 or 91.90%). CONCLUSION The knowledge gained will subsidize discussions about replacing reusable cotton-woven surgical drapes for disposable ones, favoring arguments regarding the advantages and disadvantages of this possibility considering human resources, materials, as well as structural, environmental and financial resources.

scholarly journals Costs of care provided in a university hospital for children exposed to or infected with the HIV/AIDS

2007 ◽  
Vol 23 (suppl 3) ◽  
pp. S402-S413 ◽  
Author(s):  
Heloisa Helena de Sousa Marques ◽  
Bernard François Couttolenc ◽  
Maria do Rosário Dias de Oliveira Latorre ◽  
Maria Zilda de Aquino ◽  
Maria Ignez Garcia Aveiro ◽  
...  
Keyword(s):  
Medical Records ◽  
University Hospital ◽  
Accounting System ◽  
Cost Of Treatment ◽  
Costs Of Treatment ◽  
The Mean ◽  
Cost Accounting System ◽  
The Cost ◽  
Mean Cost ◽  
Hiv Aids

The objective of this study was to estimate and analyze the costs of treating children with HIV/AIDS at a university hospital in São Paulo, Brazil. The study collected and analyzed data from 291 medical records of children treated at the hospital as of March 2002. The costs of treatment were estimated for each category of patient (exposed and infected) and severity, based on the quantity of inputs and procedures used in treating each child, based on the cost accounting system used at the hospital. The total cost of treatment for children exposed to the HIV was R$ 956.41 and for those infected with HIV R$ 8,092.71 per year. The mean cost of ambulatory care was R$ 6,047.28 for children with severe conditions, R$ 3,714.45 for those with light/moderate conditions, and R$ 948.63 for the exposed. Hospitalized children had annual costs of R$ 19,353.34, R$ 18,823.16, and R$ 871.03, respectively. The medication was a major factor in the cost of treatment. Our estimates are comparable to the findings from other studies, but lower than corresponding findings from the international literature.

Measures to Relieve the Stress of Water

2013 ◽  
Vol 361-363 ◽  
pp. 636-639 ◽  
Author(s):  
Shi Kai Duan ◽  
Guo Shi Shen ◽  
Zhen Dong Shan ◽  
Yan Dong ◽  
Kai Zheng ◽  
...  
Keyword(s):  
Water Resources ◽  
Water Shortage ◽  
The United States ◽  
Three Solutions ◽  
Total Cost ◽  
Pros And Cons ◽  
Water Strategy ◽  
The Cost ◽  
Significant Regional Difference

In order to develop realistic water resources strategy, we initially analyze the situation of water resources in the United States which present a significant regional difference. Then on the basis of previous studies, we propose the cost formulas of water storage, movement and desalinization. By analyzing the practical application, along with pros and cons of the above three solutions accordingly, we consider that a comprehensive utilization of these measures will be the best water strategy for America to solve the water shortage problem. Later we apply the conclusion to a case study of Southern California, we propose an optimization model which aims to minimize the total cost of the water strategy, and then use Lingo to solve the problem. Results show that 5.946 billion cubic meters of water by transferring is the best way to make up for the water use gap in 2025 and the total cost is 2.94 billion dollars. Finally, we summarize the strengths and weaknesses of our paper. What needs to be emphasized is that our model can also be adapted into the analysis of other states, which shows great flexibility.

scholarly journals Implementation Strategy and Cost of Mozambique’s HPV vaccine demonstration project

2019 ◽  
Author(s):  
Caroline Soi ◽  
Joseph B. Babigumira ◽  
Baltazar Chilundo ◽  
Vasco Muchanga ◽  
Luisa Matsinhe ◽  
...  
Keyword(s):  
Hpv Vaccine ◽  
National Level ◽  
Demonstration Project ◽  
Immunization Program ◽  
Total Cost ◽  
School Based ◽  
Demand Creation ◽  
The Mean ◽  
The Cost ◽  
Mean Cost

Abstract Background Cost is as an important determinant of health program implementation. In this study, we conducted a comprehensive evaluation of the implementation strategy of Mozambique’s school-based HPV vaccine demonstration project. We sought to estimate the total cost of the program and the cost per fully immunized girl (FIG), and to project the total cost of implementing a similar immunization program at the national level. Methods We collected primary data through document review, participatory observation, and key informant interviews with project implementers at the central offices of the national immunization program, provincial and district health directorates, and in health facilities. We used a combination of micro-costing methods— the identification and measurement of resources quantities and valuation by application of unit costs, and gross costing—the consideration of resource bundles as they apply to the number of FIGs. We extrapolated the cost per FIG to the HPV-vaccine-eligible population of Mozambique under current guidelines to demonstrate the projected total annual cost for a similarly executed HPV vaccine program. Results The total cost of the Mozambique HPV vaccine demonstration project was $523,601. The mean cost per FIG was $72 (95% CI: $62 - $83) in year one, $38 (95% CI: $37 - $40) in year two, and $54 (95% CI: $49 - $61) for years one and two. The mean cost per FIG with the third HPV vaccine dose excluded from implementation was $60 (95% CI: $50 - $72) in year one, $38 (95%CI: $31 - $46) in year two, and $48 (95%CI: $42 - $55) for years one and two. The projected annual cost of a two-dose vaccine program targeting all 10-year-old girls in the country was $18,156,549 ($15,865,384 - $20,748,196). The main cost drivers in the analysis were vaccine price, number of doses administered per recipient, program startup costs, and the costs of demand creation. Conclusion National adaptation and scale-up of Mozambique’s school-based HPV vaccine strategy would result in substantial costs. To achieve national-level HPV vaccine roll out and sustainability, stakeholders will need to negotiate vaccine prices and achieve better efficiency in startup activities and demand creation.

scholarly journals Effect of Calculation of Cost of Production on Selling Price of Products Manufacturing Companies in Papua (Case Study CV. Sagita Grafika)

2016 ◽  
Vol 7 (3) ◽  
pp. 6-10
Author(s):  
Mugiati ◽  
Bosta Sihombing
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Selling Price ◽  
Manufacturing Companies ◽  
Labor Costs ◽  
Total Cost ◽  
Method Of Calculation ◽  
The Cost ◽  
Costing Analysis

This study aims to determine how the effect of calculating the cost of an order made by the company and the method of calculation of full costing of the product selling price fixing mold. The data used is primary data, order data produced in the period from January 2013 to December 2013, the secondary data obtained from interviews and literature. From these results it can be seen that CV. Sagita Grafika calculate the cost of the product by using the order cost method that produces cost price and the selling price that is incompatible with existing theory, in which the charging of indirect labor and overhead costs shared equally on all types of orders in the amount of Rp. 11.78825 million for indirect labor costs and Rp. 3.1243 million for overhead costs so that volume orders will bear fewer overhead costs equal to the volume of orders more. By using a full costing analysis generated calculation method that the volume of orders that more will earn imposition overhead costs more, because in this calculation loading overhead costs charged by direct labor hours incurred for each order. So that orders with a total volume that many will use a lot of labor hours and vice versa. So in this study that most large orders received charging overhead is the order BS-02 Rp. 31,115,590.92 and most orders received little overhead loading is KK-01 orders in the amount of Rp. 2,208,622.32. Results of a comparison between the cost of the company with the full costing is the total cost of less Rp. 27,499,540.57, the selling price of Rp. 5,866,543.90, while the larger profit generated by using the full costing method that is Rp. 21,632,996.67

OP37 Impact On Uncertainty Of Disaggregating Cost Data

2019 ◽  
Vol 35 (S1) ◽  
pp. 8-9
Author(s):  
Conor Teljeur ◽  
Paul Carty ◽  
Máirín Ryan
Keyword(s):  
Cost Utility ◽  
Cost Data ◽  
Model Parameters ◽  
Robot Assisted ◽  
Total Cost ◽  
Uncertainty Set ◽  
The Cost ◽  
The Impact ◽  
Cost Components

IntroductionEconomic models contain several parameters ordinarily subject to uncertainty. Unlike most other model parameters, costs can constitute numerous distinct components. For example, a surgical intervention can require a variety of disposables and reusable equipment. A micro-costing output may be disaggregated or presented as a total cost. Uncertainty could be applied to individual cost components or to total cost. We aimed to explore how disaggregation of cost data may impact on uncertainty using a case study.MethodsA set of simulations using hypothetical scenarios were developed with uncertainty set at ± 20 percent. The simulations investigated the impact of number of cost components, balance between components, and correlation between them. A cost-utility model from an assessment of robot-assisted radical prostatectomy was analyzed; procedure cost was divided into 32 individual cost components or treated as a total cost.ResultsBased on five equal cost components, uncertainty reduces from ± 20 percent for correlated variables to ± 9 percent for uncorrelated variables. With increasing numbers of uncorrelated cost components, the uncertainty in the total cost decreases markedly. The uncertainty around total robot-assisted surgery procedure equipment costs was ± 19.7 percent when components were correlated and ± 9.4 percent when uncorrelated. The impact on uncertainty in the incremental cost effectiveness ratio (ICER) was negligible but the ranking of parameters in the univariate sensitivity analysis changed.ConclusionsAnalyzing uncertainty by aggregated or disaggregated costs can have implications for presenting uncertainty in costs to decision makers. Applying uncertainty to aggregated costs essentially implies that variation in the cost of individual components is perfectly correlated. By disaggregating cost components they are being treated as uncorrelated, which can substantially reduce uncertainty in the total cost. In this case study we found that although the reduction in uncertainty could be clearly seen in the cost parameter, it had a negligible impact on uncertainty in the ICER.

scholarly journals ESTRUTURA DE CUSTOS DO MANEJO DE BAIXO IMPACTO EM FLORESTAS TROPICAIS – UM ESTUDO DE CASO

FLORESTA ◽  
2005 ◽  
Vol 35 (1) ◽  
Author(s):  
Romano Timofeiczyk Junior ◽  
Luiz Roberto Graça ◽  
Ricardo Berger ◽  
Roberto Antonio Ticle De Melo e Sousa ◽  
Roberto Tuyoshi Hosokawa
Keyword(s):  
Tropical Forest ◽  
Road Construction ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Mato Grosso ◽  
Total Cost ◽  
Production Cycles ◽  
City State ◽  
The Cost

Este estudo teve o objetivo de analisar de forma pontual a estrutura de custos do manejo de baixo impacto em florestas tropicais com dois ciclos de corte. Os dados utilizados foram fornecidos por uma empresa que explora uma floresta situada no município de Marcelândia, Estado do Mato Grosso, e comercializa as toras com as indústrias da região. Os resultados demonstraram elevação dos custos variáveis ao longo do primeiro ciclo em função da implantação dos tratos silviculturais, com o custo fixo permanecendo inalterado. No segundo ciclo, ocorreu redução no custo total em razão do aumento da produtividade para 15m3/ha e da eliminação de operações das atividades pré-exploratória e exploratória. Dos componentes do custo fixo, o custo administrativo é o mais elevado, representando 26,2% do custo total, ou R$ 16,27/m3. Dos custos variáveis, a atividade exploratória é a mais onerosa, custando R$ 22,33/m3, dos quais R$ 12,92/m3 são consumidos pela abertura de estradas e o arraste. Structure of costs for low impact manegement in the tropical forest – a case study Abstract This work had the objective to analyze the structure of the cost of low impact management in the tropical forest in two production cycles. The data utilized were supplied from the company that explores a forest land localized In the Marcelândia city, State of Mato Grosso and commercializes the logs with the industries of the region. The results showed the increasing of the variables costs to long of first cycle in function of the silvicultures treatments, with the same fixed costs. In the second cycle it was observed a reduction in the total cost due to the increasing of productivity to 15m³/ha, and the elimination of pre-harvesting and harvesting operations. Inside the fixed cost, the administrative cost is higher, with 26.2% of the total cost or R$ 16.27/m³. From the variables costs, the harvest activity is the more expensive, having a cost of R$ 22.22/m³, from which R$ 12.92/m³ accounted for road construction and skidding operations.

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