J Raft1, F Millet2, C Meistelman3. 1. Service d'anesthésie-réanimation, institut de cancérologie de Lorraine-Alexis-Vautrin, université de Nancy, 6, avenue de Bourgogne, 54511 Vandoeuvre-lès-Nancy, France. Electronic address: j.raft@nancy.unicancer.fr. 2. Contrôleur de gestion, institut de cancérologie de Lorraine-Alexis-Vautrin, université de Nancy, 6, avenue de Bourgogne, 54511 Vandoeuvre-lès-Nancy, France. 3. Service d'anesthésie-réanimation, institut de cancérologie de Lorraine-Alexis-Vautrin, université de Nancy, 6, avenue de Bourgogne, 54511 Vandoeuvre-lès-Nancy, France; Département d'anesthésie-réanimation chirurgicale, CHU Nancy-Brabois, université Henri-Poincaré-Nancy I, 54511 Vandœuvre-lès-Nancy, France.
Abstract
OBJECTIVE: The aim of this study was to evaluate the cost of an operating room using data from our hospital. Using an accounting-based method helped us. METHODS: Over the year 2012, the sum of direct and indirect expenses with cost sharing expenses allowed us to calculate the cost of the operating room (OR) and of the post-anaesthesia care unit (PACU). RESULTS: The cost of the OR and PACU was €10.8 per minute of time offered. Two thirds of the direct expenses were allocated to surgery and one third to anaesthesia. Indirect expenses were 25% of the direct expenses. The cost of medications and single use medical devises was €111.45 per anaesthesia. The total cost of anaesthesia (taking into account wages and indirect expenses) was €753.14 per anaesthesia as compared to the total cost of the anaesthesia. The part of medications and single use devices for anaesthesia was 14.8% of the total cost. CONCLUSION: Despite the difficulties facing cost evaluation, this model of calculation, assisted by the cost accounting controller, helped us to have a concrete financial vision. It also shows that a global reflexion is necessary during financial decision-making.
OBJECTIVE: The aim of this study was to evaluate the cost of an operating room using data from our hospital. Using an accounting-based method helped us. METHODS: Over the year 2012, the sum of direct and indirect expenses with cost sharing expenses allowed us to calculate the cost of the operating room (OR) and of the post-anaesthesia care unit (PACU). RESULTS: The cost of the OR and PACU was €10.8 per minute of time offered. Two thirds of the direct expenses were allocated to surgery and one third to anaesthesia. Indirect expenses were 25% of the direct expenses. The cost of medications and single use medical devises was €111.45 per anaesthesia. The total cost of anaesthesia (taking into account wages and indirect expenses) was €753.14 per anaesthesia as compared to the total cost of the anaesthesia. The part of medications and single use devices for anaesthesia was 14.8% of the total cost. CONCLUSION: Despite the difficulties facing cost evaluation, this model of calculation, assisted by the cost accounting controller, helped us to have a concrete financial vision. It also shows that a global reflexion is necessary during financial decision-making.
Authors: Elizabeth M Pontarelli; Gary G Grinberg; Richard S Isaacs; James P Morris; Olakunle Ajayi; Pandu R Yenumula Journal: Surg Endosc Date: 2018-11-28 Impact factor: 4.584
Authors: Peter N Chalmers; William Uffman; Garrett Christensen; Patrick Greis; Stephen Aoki; Richard Nelson; Minkyoung Yoo; Robert Z Tashjian Journal: JSES Int Date: 2020-03-16