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.

The planning, rationing and organization of work on technical maintenance of machinery and equipment in animal husbandry

2021 ◽  
pp. 58-67
Author(s):  
L. I. Kovalyev ◽  
I. L. Kovalyev ◽  
M. N. Kostomakhin
Keyword(s):  
Animal Husbandry ◽  
Dairy Farms ◽  
Technical Service ◽  
Average Total Cost ◽  
Highly Qualified ◽  
Maintenance And Repair ◽  
Total Cost ◽  
Service Contracts ◽  
Technical Maintenance ◽  
The Cost

Maintenance and repair of livestock machinery and equipment is carried out as a rule by specialized repair and service enterprises on the basis of service contracts in accordance with the procedure established by law. However, with the renewal of the park’s farms with machines and equipment with automated and computerized process control, as well as the reconstruction of dairy farms and complexes, it became necessary to have a production base and highly qualified specialists for the maintenance of equipment. The most important and key provisions of the improved methodology of planning and accounting of work in the technical service of animal husbandry with the use of a number of standards are given, some features of accounting and planning of these types of work have been noted. The concepts of “repair unit” and “category of complexity of technical service” have been defined. The general provisions of the methodology for calculating costs and determining the cost of carrying out maintenance and repair of livestock equipment have been considered. On the base of calculations, the average total cost standards for carrying out maintenance and repair of livestock equipment have been established. These standards greatly simplify the planning of costs during the operation of equipment, and also allow us to determine the cost of maintenance and repair at different stages of the creation of new machines.

scholarly journals Procedures’ costs related to outpatient chemotherapy treatment of women suffering from breast cancer

2014 ◽  
Vol 48 (4) ◽  
pp. 699-705 ◽  
Author(s):  
Caroline Rife Nobrega ◽  
Antônio Fernandes Costa Lima
Keyword(s):  
Breast Cancer ◽  
Quantitative Research ◽  
Unit Cost ◽  
Chemotherapy Treatment ◽  
Case Study Methodology ◽  
Total Cost ◽  
Outpatient Chemotherapy ◽  
Therapeutic Procedures ◽  
Cost Of Materials ◽  
The Cost

To identify the direct cost of procedures related to an outpatient chemotherapy treatment for women with breast cancer. Method: This is a quantitative research, using the case study methodology, performed in an outpatient chemotherapy of a private hospital. The total cost was calculated by multiplying the time spent by professionals involved in therapeutic procedures, the unit cost of direct labor, adding to the cost of materials, drugs and solutions. For performing the calculations, we used the Brazilian currency (R$). Results: The average total cost per chemotherapy session corresponded to R$ 1,783.01 (100%), being R$ 1,671.66 (93,75%) spent with drugs, R$ 74,98 (4.21%) with materials, R$ 28.49 (1.60%) with labor and R$ 7.88 (0.44%) with solutions. Conclusion: The results may support discussions and decision making for the management of costs related to chemotherapy aimed at reducing expenses and eliminating waste without harm to the care provided. 


scholarly journals Economic analysis of tilapia farming in some selected area of Dinajpur District: A comparison between monoculture and polyculture

2019 ◽  
Vol 17 (1) ◽  
pp. 117-121
Author(s):  
Zannatul Ferdoushi ◽  
Zubaida Parveen Patwary ◽  
Yeasmin Ara ◽  
Masud Rana
Keyword(s):  
Study Data ◽  
Cost Ratio ◽  
Average Total Cost ◽  
Total Cost ◽  
Face To Face ◽  
Benefit Cost Ratio ◽  
The Cost ◽  
Benefit Cost ◽  
Production Period ◽  
Structured Questionnaire

The study was conducted to assess the cost and return from tilapia farming. Fifty homestead aquaculture ponds practicing monoculture and polyculture of tilapia (25 farmers from each category) were selected for this study. Data had been collected through face to face interview by using a structured questionnaire during April to September 2015 from the selected farmers of Dinajpur districts. The results from the survey revealed that both the tilapia monoculture and polyculture farming were profitable. However, the average total cost per hectare per production period was found higher (Tk. 332,712.08) in tilapia monoculture than tilapia culture with carps (Tk. 241,722.34). Moreover, the net margin was also found higher in tilapia monoculture with benefit cost ratio 1.51. Whereas, the benefit cost ratio in polyculture farming was 1.34. J. Bangladesh Agril. Univ. 17(1): 117–121, March 2019

scholarly journals Direct cost of peripheral catheterization by nurses

2019 ◽  
Vol 72 (1) ◽  
pp. 88-94
Author(s):  
Ana Beatriz Mateus Pires ◽  
Antônio Fernandes Costa Lima
Keyword(s):  
Direct Cost ◽  
Neonatal Intensive Care ◽  
Participant Observation ◽  
Single Case ◽  
Unit Cost ◽  
Peripherally Inserted Central Catheter ◽  
Central Catheter ◽  
Cost Of Materials ◽  
The Cost ◽  
Nursing Professionals

ABSTRACT Objective: To measure the average direct cost of peripherally inserted central catheterization performed by nurses in a pediatric and neonatal intensive care unit. Method: A quantitative, exploratory-descriptive, single-case study, whose sample consisted of the non-participant observation of 101 peripherally inserted central catheter procedures. The cost was calculated by multiplying the execution time (timed using a chronometer) spent by nursing professionals, participants in the procedure, by the unit cost of direct labor, added to the cost of materials, drugs, and solutions. Results: The average direct cost of the procedure was US$ 326.95 (standard deviation = US$ 84.47), ranging from US$ 99.03 to US$ 530.71, with a median of US$ 326.17. It was impacted by material costs and the direct labor of the nurses. Conclusion: The measurement of the average direct cost of the peripherally inserted central catheter procedure shed light on the financials of consumed resources, indicating possibilities of intervention aiming to increase efficiency in allocating these resources.

scholarly journals Direct cost of maintenance of totally implanted central venous catheter patency

2018 ◽  
Vol 26 (0) ◽  
Author(s):  
Rafael Fernandes Bel Homo ◽  
Antônio Fernandes Costa Lima
Keyword(s):  
Sodium Chloride ◽  
Central Venous Catheter ◽  
Direct Cost ◽  
Unit Cost ◽  
Venous Catheter ◽  
Total Direct Cost ◽  
Central Venous ◽  
Cost Of Materials ◽  
The Cost ◽  
Total Average

ABSTRACT Objective: to identify the average direct cost of maintaining the patency of totally implanted central venous catheter with heparin at a Day Hospital of a public hospital of high complexity specialized in the treatment of cancer patients, and estimate the average direct cost of replacing heparin with sodium chloride 0.9%. Method: quantitative, exploratory-descriptive study, with a sample of 200 non-participant observations of the maintenance of totally implanted central venous catheters with heparin. The average direct cost was calculated by multiplying the (clocked) time spent by professionals to complete the procedure by the direct unit cost of workforce, added to the cost of materials and solutions. Results: the estimated total direct cost of catheter maintenance with heparin was US$ 9.71 (SD=1.35) on average, ranging from US$ 7.98 to US$ 23.28. The estimated total direct cost of maintenance with 0.9% sodium chloride in the place of heparin was US$ 8.81 (SD=1.29) on average, resulting in a reduction of US$ 0.90 per procedure. Conclusion: the results contributed to propose strategies to assist in cost containment/minimization in this procedure. The replacement of heparin by 0.9% sodium chloride proved to be an option to reduce the total average direct cost.

Cost-effectiveness analysis of first-line treatment for metastatic renal cell carcinoma (mRCC) in Colombia (ONCOLGroup study)

2009 ◽  
Vol 27 (15_suppl) ◽  
pp. e16150-e16150
Author(s):  
J. Godoy ◽  
A. F. Cardona ◽  
H. Cáceres ◽  
J. M. Otero ◽  
M. Lujan ◽  
...  
Keyword(s):  
Renal Cell Carcinoma ◽  
Cost Effectiveness ◽  
Renal Cell ◽  
Cost Effective ◽  
Average Total Cost ◽  
Line Treatment ◽  
First Line ◽  
Total Cost ◽  
The Cost ◽  
First Line Treatment

e16150 Background: Renal cell carcinoma has increased its incidence by 126% since 1950. A local study developed a complete economic evaluation of sunitinib versus IFN in first-line treatment of mRCC in Colombia, finding that sunitinib was more cost-useful and cost-effective. Methods: A Markov model was developed using 6-week cycles for evaluating the cost-effectiveness of four interventions (IFN, sunitinib, bevacizumab+IFN, sorafenib) approved as first-line treatment for mRCC in Colombia. The model used the third-party payer perspective and a 5-year time-line; it also presumed that all the patients (pts) continued with active treatment until progression when it became acceptable to continue with a second-line treatment or BSC. Overall survival (OS) and progression-free survival (PFS) curves of IFN were used as reference framework; they were obtained form a published clinical trial. The hazard ratios (HR) for PFS and OS were estimated for comparing new generation medicaments with IFN. The information about frequency of use and health service cost units consumed in Colombia was taken from a series of 24 pts treated in Manizales, Pereira, Medellín and Bogotá. Service costs were requested from an external consultant and corresponded to the average value billed by the EPSs, calculated from 33 sources of information which were representative of the country's market. The cost of the medicaments was obtained from LCLC. The costs and benefits were discounted annually at 3%. (all cost are presented in Colombian pesos Col$ 2008 with an exchange rate 1 USD = 1836.20 Col$). Results: Incremental analysis indicated a difference of 41.1 million Col$ in the average total cost of treatment when Sunitinib was compared to IFN; in contrast, comparing sorafenib and Bevacizumab+INF to sunitinib demonstrated that the average total cost was less for the sunitinib by 8.3 and 104.2 million Col$, respectively. Additionally, the ratios of incremental cost-effectiveness by life years (LY) gained demonstrated sunitinib's simple dominance over sorafenib and the combination of bevacizumab+IFN, and an average by LY gained of 100.5 million Col$ compared to IFN. Conclusions: Sunitinib is the most cost-effective option as first-line treatment for mRCC pts in Colombia. [Table: see text]

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 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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