925 Is Routine Bloods Group and Save Required for Emergency Appendicectomy?

Introduction Appendicectomy is commonly a safe and low bleeding risk procedure. However, some hospital guidelines stipulate a requirement for routine pre-operative blood group and save (G&S).We aim to determine if pre-operative G&S is required for appendicectomies by looking at the number of tests vs transfusion conducted.The cost of G&S is £4.14 per sample in our trust. Method A retrospective review was conducted over a 3-month period. Patient data and demographics were identified using the hospital coding, theatre records and transfusion departments. Results 118 consecutive appendicectomies were identified. Of which, 99 laparoscopic vs 19 open (13 started open vs 6 converted to open) operations were performed. No patients required a blood transfusion during their admission. There was a total of 219 G&S conducted. Cross matching tests for these procedures cost a total of £906. We estimate a cost projection of £3624 for G&S tests over a year and £18120 over 3 years. Conclusions Bleeding complications requiring transfusion following appendicectomies are very uncommon. In our unit, 0% of patients identified required a transfusion during their admission. We suggest stopping routine pre-operative G&S for these patients would be clinically safe and would lead to financial savings and reduce pre-operative waiting time.

Inpatient Care Costs of COVID-19 in South Africa’s Public Healthcare System

Background: Coronavirus disease 2019 (COVID-19) has had a devastating impact globally, with severe health and economic consequences. To prepare health systems to deal with the pandemic, epidemiological and cost projection models are required to inform budgets and efficient allocation of resources. This study estimates daily inpatient care costs of COVID-19 in South Africa, an important input into cost projection and economic evaluation models. Methods: We adopted a micro-costing approach, which involved the identification, measurement and valuation of resources used in the clinical management of COVID-19. We considered only direct medical costs for an episode of hospitalisation from the South African public health system perspective. Resource quantities and unit costs were obtained from various sources. Inpatient costs per patient day was estimated for consumables, capital equipment and human resources for three levels of inpatient care – general wards, high care wards and intensive care units (ICUs). Results: Average daily costs per patient increased with the level of care. The highest average daily cost was estimated for ICU admissions – 271 USD to 306 USD (financial costs) and ~800 USD to 830 USD (economic costs, excluding facility fee) depending on the need for invasive vs. non-invasive ventilation (NIV). Conversely, the lowest cost was estimated for general ward-based care – 62 USD to 79 USD (financial costs) and 119 USD to 278 USD (economic costs, excluding facility fees) depending on the need for supplemental oxygen. In high care wards, total cost was estimated at 156 USD, financial costs and 277 USD, economic costs (excluding facility fees). Probabilistic sensitivity analyses suggest our costs estimates are robust to uncertainty in cost inputs. Conclusion: Our estimates of inpatient costs are useful for informing budgeting and planning processes and cost-effectiveness analysis in the South African context. However, these estimates can be adapted to inform policy decisions in other context.

ANALISIS BIAYA-VOLUME-LABA SEBAGAI ALAT PERENCANAAN LABA JANGKA PENDEK PADA PERUSAHAAN DAERAH AIR MINUM TIRTA TARUM KAB. KARAWANG

ABSTRACT: PDAM Tirta Tarum Kab. Karawang from 2012 to 2014 shows that profits continue to decline, if this continues to be allowed then PDAM Tirta Tarum Kab. Karawang will suffer losses. Therefore the main problem in this study is how sales planning, cost planning and profit planning are expected by applying cost-volume-profit analysis and how the comparison between cost projections made by PDAM Tirta Tarum Kab. Karawang with cost projections resulting from cost-volume-profit analysis. The data needed is secondary data obtained from PDAM Tirta Tarum Kab. Karawang in the form of data on PDAM profits in 2011 - 2014, total costs in 2011 - 2014, details of elements of 2014 income and projections of company costs according to the project feasibility study made in 1998. The analytical method used is cost separation analysis, least square method trend, break-even analysis, sales forecast analysis, cost projection analysis, 2015 profit planning and comparison of company cost projections with cost projections resulting from profit-volume-profit analysis. ABSTRAK PDAM Tirta Tarum Kab. Karawang dari tahun 2012 hingga tahun 2014 menujukkan keuntungan yang terus menurun, bila hal ini terus dibiarkan maka PDAM Tirta Tarum Kab. Karawang akan mengalami kerugian. Oleh karena itu permasalahan utama dalam penelitian ini adalah bagaimana perencanaan penjualan, perencanaan biaya dan perencanaan laba yang diharapkan dengan penerapan analisis biaya-volume-laba dan bagaimana perbandingan antara proyeksi biaya yang dilakukan PDAM Tirta Tarum Kab. Karawang dengan proyeksi biaya hasil analisis biaya-volume-laba. Data yang diperlukan merupakan data sekunder yang diperoleh dari PDAM Tirta Tarum Kab. Karawang berupa data keuntungan PDAM tahun 2011 - 2014, total biaya tahun 2011 – 2014, perincian elemen-elemen laba rugi tahun 2014 dan proyeksi biaya perusahaan menurut studi kelayakan proyek yang dibuat tahun 1998. Metode analisis yang digunakan adalah analisis pemisahan biaya, metode least square trend, analisis impas, analisis forecast penjualan, analisis cost proyeksi, perencanaan laba tahun 2015 dan perbandingan proyeksi biaya perusahaan dengan proyeksi biaya hasil analisis biaya-volume-laba. Kata Kunci : Least Square Trend, Forecast

Demonstrating Business Value of Security Investments in the Age of Digitalization

Management may see security as an inhibitor to the daily operations if the investment is not well aligned with current business activities or is presented in financial terms not relevant to their agenda. While this article shows that security improvements create bottom-line business benefits, there is still a need for security managers to focus on quantifying those benefits in relevant financial terms. The purpose is to demystify the principles of general investment processes and criteria for calculating the benefits and costs of investments while accentuating alignment to the imperatives of the organization that makes the investment. When security investments are assessed alongside other investment projects it helps to consider them on an equal footing, implying the use of similar, and ideally the same, methods of financial cost projection. It is equally important to position and present the proposed investment in a relevant business context.

Identifying the Business Value of Information Security

Management may see information security as an inhibitor to daily operations if the investment is not well aligned with current business activities or is presented in financial terms not relevant to their agenda. While this chapter shows that information security improvements create bottom-line business benefits, there is still a need for security managers to focus on quantifying those benefits in relevant financial terms. The purpose is to demystify the principles of general investment processes and criteria for calculating the benefits and costs of investments while accentuating alignment to the imperatives of the organization that makes the investment. As information security investments are assessed alongside other investment projects, it helps to consider them on an equal footing, implying the use of similar, and ideally the same, methods of financial cost projection. It is equally important to position and present the proposed investment in a relevant business context.