| Literature DB >> 24455288 |
P Daniel Patterson1, Joe Suyama1, Steven E Reis1, Matthew D Weaver1, David Hostler1.
Abstract
Cardiac arrest is a leading cause of mortality among firefighters. We sought to develop a valid method for determining the costs of a workplace prevention program for firefighters. In 2012, we developed a draft framework using human resource accounting and in-depth interviews with experts in the firefighting and insurance industries. The interviews produced a draft cost model with 6 components and 26 subcomponents. In 2013, we randomly sampled 100 fire chiefs out of >7,400 affiliated with the International Association of Fire Chiefs. We used the Content Validity Index (CVI) to identify the content valid components of the draft cost model. This was accomplished by having fire chiefs rate the relevancy of cost components using a 4-point Likert scale (highly relevant to not relevant). We received complete survey data from 65 fire chiefs (65% response rate). We retained 5 components and 21 subcomponents based on CVI scores ≥0.70. The five main components include, (1) investment costs, (2) orientation and training costs, (3) medical and pharmaceutical costs, (4) education and continuing education costs, and (5) maintenance costs. Data from a diverse sample of fire chiefs has produced a content valid method for calculating the cost of a prevention program among firefighters.Entities:
Year: 2013 PMID: 24455288 PMCID: PMC3881339 DOI: 10.1155/2013/972724
Source DB: PubMed Journal: Adv Prev Med
Figure 1Basic model for cost calculation.
Content validity scores for each draft component (direct and indirect) of the method for calculating costs.
| Component | Subcomponents used to operationalize direct and indirect elements of cost | Scale-CVI | Item-CVI | |
|---|---|---|---|---|
| Preparatory costs | Direct | In the 3 months prior to adopting your program, record the amount of organizational capital disbursed to the following: (a) resource documents such as articles and text on cardiovascular disease among firefighters ($$$); |
| 0.74 |
| (b) meetings and seminars ($$$); | 0.74 | |||
| (c) travel to meetings and seminars concerned with cardiovascular disease among firefighters ($$$); |
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| (d) other resources that provided you with background information and guidance on addressing cardiovascular disease and death among firefighters ($$$). |
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| Indirect | In the 3 months prior to adopting your program, record the number of hours devoted to researching/investigating the program. Record these hours for each individual employed by the company: i.e., fire chief = (HH:MM); deputy chief = (HH:MM); shift supervisor = (HH:MM); other = (HH:MM).** |
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| Investment costs | Direct | Consider 3 months prior and 1 month after program adoption and record the amount of organizational capital disbursed to a company or companies licensing the program ($$$). | 0.77 | 0.82 |
| Indirect | Record these hours for each individual employed by the company devoted to communicating with program officials via meetings, telephone calls, and other communication: i.e., fire chief = (HH:MM); deputy chief = (HH:MM); shift supervisor = (HH:MM); other = (HH:MM).** | 0.72 | ||
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| Orientation and training costs | Direct | In reference to each month after program adoption, record the amount of organizational capital disbursed to the following: (a) program manuals and materials such as pamphlets ($$$); | 0.73 | 0.72 |
| (b) costs for copying materials for handouts to employees ($$$); |
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| (c) payment to speakers/guest speakers/medical personnel/trainers paid to provide guidance on program processes and/or training to employees ($$$). | 0.83 | |||
| Indirect | In reference to each month after program adoption, record the hours for each individual employed by the company devoted to scheduling orientation and training, including time spent preparing materials and time spent communicating with program officials: i.e., fire chief = (HH:MM); deputy chief = (HH:MM); shift supervisor = (HH:MM); other = (HH:MM).** | 0.75 | ||
| Record the amount of time that each employee participating in the program devoted to orientation and training while being “on the clock” at the fire station (HH:MM).** | 0.74 | |||
| Record the amount of overtime (or unscheduled/additional) worked by employees covering for their colleagues while they attend orientation and training (HH:MM).** | 0.74 | |||
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| Medical and pharmaceutical costs | Direct | In reference to each month after program adoption, record the amount of organizational capital disbursed to the following: (a) health physicals for employees ($$$); | 0.82 | 0.88 |
| (b) medical tests not included in physical exams such as reoccurring visits to phlebotomists for laboratory tests ($$$); | 0.88 | |||
| (c) payment for pharmaceuticals not covered by employee insurance programs ($$$); | 0.86 | |||
| Indirect | In reference to each month after program adoption, record the hours each individual employed by the company devoted to visiting their physician/provider for a physical while being “on the clock” (HH:MM).** | 0.79 | ||
| Record the amount of time that each employee devoted to medical tests not included in physical exams such as reoccurring visits to phlebotomists for laboratory tests—while being “on the clock” ($$$).** | 0.74 | |||
| Record the amount of overtime (or unscheduled/additional) worked by employees covering for their colleagues while they completed the tasks listed as direct costs for this component (HH:MM).** | 0.75 | |||
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| Education and continuing education | Direct | In reference to each month after program adoption, record the amount of organizational capital disbursed to the following: (a) supporting travel and expenses for employees to attend meetings/seminars/conferences related to the program's mission ($$$); | 0.74 | 0.75 |
| (b) educating and training new hires on program requirements and parameters ($$$); |
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| (c) payment for speakers and materials that provide ongoing/focused education or continuing education on components of the program—outside of (in addition to) an existing continuing education program supported by the organization ($$$). | 0.79 | |||
| Indirect | In reference to each month after program adoption, record the hours each individual employed by the company devoted to visiting education and continuing education linked to the program and while being “on the clock” (HH:MM).** | 0.71 | 0.71 | |
| Record the amount of overtime (or unscheduled/additional) worked by employees covering for their colleagues while they completed the tasks listed as direct costs for this component (HH:MM).** | 0.71 | |||
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| Maintenance costs | Direct | In reference to each month after program adoption, record the amount of organizational capital disbursed to the following: (a) travel and expenses associated with company administrators (e.g., chiefs, deputy chiefs, etc.) devoted to attending meetings, seminars, conferences, and other events that provide ongoing instruction on program implementation and management ($$$). These expenses should be outside of (in addition to) costs accounted for in other cost components. | 0.77 | 0.77 |
| Indirect | In reference to each month after program adoption, record the hours company administrators devoted to the direct costs activities while being “on the clock” for the organization (HH:MM).** If paid by the hour, record the amount of overtime (or unscheduled/additional) worked by administrators (HH:MM).** | 0.72 | 0.72 | |
Table notes: Components and subcomponents colored in bold font fail to meet the 0.70 cut-point/benchmark for content validity in this study and thus should be removed from the final algorithm, which is presented in Table 2.
**The algorithm will require multiplying hours (time) by the hourly rate per person. Apply the hourly wage for employees paid per hour. For salaried personnel, divide the salary by a standard work year (50 weeks) and workweek (37–40 hours) to determine hourly wage for cost calculation.
Detailed description (example application) of the method for cost calculation.
| The summation of direct cost components (Formula 1) can be used as a crude formula for calculating direct cost, unadjusted for total months. | |
| Formula 2 can be used to calculate time-adjusted direct cost biannually and annually. | |
| Where ∑ | |
| Formula 3 excludes investment direct costs [ | |
| For each component (IC, OTC, MPC, ECE, and MC), the direct costs may be found in administrative expense records. Quantifying indirect costs requires additional calculations where the hourly wage (or hourly equivalent for salaried personnel) is multiplied by the hours of the employees that devoted time to one or more components of the program. For example, a fire chief may document 20 total hours of his/her time to the OTC component during the third month of program implementation. To calculate indirect costs, the chief's hourly wage is needed. With an annual salary of $75,000, the chief's hourly wage would equal $41.21 dollars based on the definition of a full-time equivalent workweek of ≥35 hours per week | |
| [$41.21 per hr = ($75,000.00 annual salary)/(35 hrs per wk (52 weeks per year) = 1,820 hrs)]. | |
| With these data, the estimated total indirect costs for OTC in month 3 would be $824.20. | |
| The example above should be replicated for all staff members that engage in activities or tasks linked to any of the six components of program costs (See | |
| Formula 4 is an example calculation model for quantifying indirect costs linked to time devoted to orientation and training. | |
| Formula 5 can be used to quantify the total cost of the program adjusted for time, direct, and indirect costs. | |
| Where |