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Department Pediatrics Family planning Adult medicine Nursing Mental Health Social services Community health Dental Subtotal
Exibit 2 : Cost & patient visits in 1975 No. of patient visits Salary ($) Other ($) Given 5000 20000 8000 total 28000 10000 5000 15000 20000 2100 30000 16000 46000 4000 27000 6000 33000 1400 15000 8000 23000 1500 32000 8000 40000 2500 5000 10000 15000 6400 20000 10000 30000 32900 154000 235000
Admistration Rent Utilities Laboratory work Cleaning Record keeping Total
38000
16000 7000
No of patients visits Avg cost per visit
2000 36000 10000 9000 6000 3000
Exibit 3 ; Floor Space &Floor lab usage Spaceby department (sq. feet) Department Pediatrics Family planning Adult medicine Nursing Mental Health Social services Community health Dental
40000 36000 10000 25000 6000 10000 362000
Adminstration Record keeping Laboratory
Lab usage (hours/year) 1000 1300 1800 300 1000 500 1100 1000 8000
1000 200 2400 100 0 0 100 200
500 300 1200 10000
0 0 0 4000
32900 11
FOR THE FAMILY PLANNING DEPARTMENT REMARKS Total Patients Attended Salary expense Salary Cost taken from Nursing department Salary Cost taken from Social Service department
10000 5000 1 nurse salary ($9000)Distributed between Family planning($4500) & Pediatrics($4500) evenly
4500
2 MSW's social workers divide their 50% of their 12000 divided in ratio of no. of salary($12000) in ratio of number of patients & one BA patients(10000/(32900-1500)*12000) + (8000/7) social worker divides his salary($8000) evenly in 7 departments (except dental)
4965
Total Salary expense Otherexpense
Calculation backup
14465 15000
Other expense taken from Nursing department Other expense taken from Social Service department
Other expense of 1 nurse ($2000)Distributed between Family planning($1000) & Pediatrics($1000) evenly
1000
3000 divided in ratio of no. of patients(10000/(329002 MSW's social workers divide their 50% of their other 1500))*3000 + (2000/7) expense($3000) in ratio of number of patients & one BA social worker divides his other expense($2000) evenly in 7 departments (except dental)
1241
Total Other expense
17241
Total Salary + other expenses
31706
ADMINISTRATIVE COST: RENT UTILITIES + CLEANING
3757 5850 2600
RATIO OF SALARIES SQUARE FOOT BASIS SQUARE FOOT BASIS HOUR BASIS
LAB WORK 1250 3040
RECORD KEEPING
RATIO OF PATIENTS
(14465/154000)*40000 (1300/8000)*36000 (1300/8000) )*(10000+6000) (No. of hours x lab people salary/hour ) + (Other cost X % lab time consumed) 4X200 + (200/4000)*9000 (10000/329000) *10000
48203 10000
EFFECTIVE COST TOTAL PATIENTS: EFFECTIVE COST PER PATIENT
4.82
CONCLUSION: As per new cost accounting method, Cost of Family planning department is $4.82 / Per patient. But as per current cost accounting method Avg cost per patient for family planing department is shown as 11$. So, we are bearing additional cost (6$ per patient) of Pedatrics,Adult medicine, Mental Health,Social services & Community health deapartments. Our earlier cost Extra cost of other departments that we are bearing
110000
61797
Calculation Old given cost - new calculated cost (=110000-48203)
Departments
Distribution of our extra cost among other departments Pediatrics Adult medicine Mental health Social services Community health
Ratio of per patient cost Calculation (Remarks) 768 (=0.7/56.3 * 61797) 39186 (=35.7/56.3 * 61797) 16465 (=15/56.3 * 61797) 5159 (=4.7/56.3 * 61797) 220 (=0.2/56.3 * 61797)
Per patient cost of departments incurring more than Per patient EXTRA $11/per patient cost cost of departments incurring more than $11/per patient cost ( Per patient cost - $11)
Pediatrics Adult medicine Mental health Social services Community health Total sum
Cost per patient 50.0
46.4
45.0
Cost per patients
40.0 35.0 30.0
26.0
25.0 20.0 15.0 10.0 5.0
15.7 11.7
Cost per patient
11.2 4.8
5.3
0.0
Departments
7.6
11.7 46.7 26 15.7 11.2 111.3
0.7 35.7 15 4.7 0.2 56.3
Exibit 2 : Cost & patient visits in 1975 Department No. of patient visits
Pediatrics Family planning Adult medicine Nursing Mental Health Social services Community health Dental Subtotal
5000 10000 2100 4000 1400 1500 2500 6400 32900
Admistration Rent Utilities Laboratory work Cleaning Record keeping Total
Expenses Other ($)
Salary ($)
Given total expense ($) (Salary+Others)
Salary change due to nurses serving for other departments
20000 5000 30000 27000 15000 32000 5000 20000 154000
8000 15000 16000 6000 8000 8000 10000 10000
28000 20000 46000 33000 23000 40000 15000 30000 235000
38000
2000 36000 10000 9000 6000 3000
40000 36000 10000 25000 6000 10000 362000
16000 7000
4500 4500 9000 -18000 0 0 0 0
Salary change due to Corrected salary Social workers serving for other departments
3054 4965 1945 2672 1678 -18857 2098 2446
Other expenses due to change in nurses working for other departements
27554 14465 40945 11672 16678 13143 7098 22446 154000
Other expense change due to social workers
1000 1000 2000 -4000 0 0 0 0
763 1241 486 668 419 -4714 525 611
Cost per patient 50.0
46.4
45.0
No of patients visits Avg cost per visit
32900 11
40.0
Exibit 3 ; Floor Space & lab usage by department Floor Space (sq. feet) Department Pediatrics 1000 Family planning 1300 Adult medicine 1800 Nursing 300 Mental Health 1000 Social services 500 Community health 1100 Dental 1000 8000 Adminstration Record keeping Laboratory
Rate of people working in lab ($/hour)
500 300 1200 10000
Lab usage (hours/year) 1000 200 2400 100 0 0 100 200
Cost per patients
35.0 30.0
26.0
25.0
20.0 15.0
15.7 11.7
11.2
10.0 5.3
4.8
5.0 0.0 Pediatrics
Family planning
Adult medicine
Nursing
Mental Health
Departments
0 0 0 4000
4
Social services
Community health
Corrected Other expense
Corrected total expense (Corrected Salary + corrected other expense)
9763 17241 18486 2668 8419 3286 10525 10611
37317 31706 59432 14339 25097 16429 17623 33057 235000
Adminstration ($) (% salary X Adminstration expense)
7157 3757 10635 3032 4332 3414 1844 5830 40000
Rent ($) (% sq ft X total rent)
Utilities +Cleaning ($) (% sq ft X Utility expense)
4500 5850 8100 1350 4500 2250 4950 4500 36000
Recordkeeping ($) (% patients X recordkeeping expense)
2000 2600 3600 600 2000 1000 2200 2000 16000
Department wise Laboratory expense ($) (No. of hours x lab people salary/hour ) + (Other cost X % lab time consumed)
Actual total customer service departme ntal expense
6250 1250 15000 625 0 0 625 1250 25000
58744 48202 97405 21162 36355 23548 28001 48583 362000
1520 3040 638 1216 426 456 760 1945 10000
1800
0
4320
0
1080
0
Expense-department wise (Average actual cost per visit) Dental 6%
Community health 9%
Cost per patient 11.2 7.6
Community health
Dental
Nursing 4%
11.7 4.8 46.4 5.3 26.0 15.7 11.2 7.6
10.5 10.5 10.5 10.5 10.5 10.5 10.5 10.5
Revenue - department wise
Pediatrics 9% Family planning 4%
Social services 12% Mental Health 20%
Average actual Charge per patient($) cost per visit (Revenue / no. of ($) patients) (actual total expense / No of patients)
Adult medicine 36%
Dental 20% Community health 8% Social services 5% Mental Health 4%
Nursing 12%