Unit Cost Analysis Research Articles

Unit Cost Analysis of Haemodialysis Services By Activity Based Costing Approach as a Strategy For Increasing Hospital Profits

One of the catastrophic diseases that is the focus of health insurance financing is kidney failure. Haemodialysis is a type of kidney replacement therapy for chronic kidney disease using special equipment. One method of financing haemodialysis procedures is the National Health Insurance Program. Hospitals, as health service providers for JKN participants, have an interest in the INACBG rates. Based on the Regulation of the Minister of Health of the Republic of Indonesia Number 3 of 2023 concerning Health Service Tariff Standards in the Implementation of the Health Insurance Program, there are changes to tariffs for haemodialysis services. With the current tariff changes, single-use and re-use services are divided into two different tariffs. The research was conducted at Siloam Hospital Bali. The data taken is secondary data originating from the Financial Division of Siloam Hospital Bali, the Medical Records Department of Siloam Hospital Bali, and the Haemodialysis Department of Siloam Hospital Bali during the period January–April 2023. The data collected and the hypothesis formulated in this research will be tested using the MANOVA (Multivariate Analysis of Variance) test method, using SPSS software. The research results show that there is a significant difference in total costs for re-use and single-use haemodialysis services; there is a significant difference in the total INACBG rates per patient for re-use and single-use haemodialysis services and there is no significant difference in the difference between INACBG rates and total costs in re-use and single-use haemodialysis services.

Comparative Analysis of Conventional Methods with BIM Methods on Construction Cost Estimate at Structure Project Design Calculations (Case Study of Construction of A Satpol PP Building)

Construction cost estimate in construction projects requires high accuracy in calculating work volumes and applying unit cost analysis. Lack of accuracy in calculating the volume of work can result in inaccurate cost estimates, causing project budget overruns. This research discusses the use of 3D BIM planning concepts using Autodesk Revit software to help calculate volumes accurately, with the aim of reducing project budget overruns. Comparative analysis of cost estimates between the use of Autodesk Revit and conventional methods provides an overview of the efficiency and effectiveness of using BIM software in estimating construction project costs. The object of this research is the Satpol PP Bantul office construction project, with a focus on structural work. This research method includes data collection, 3D BIM modeling, calculating cost estimates based on the volume produced using unit cost analysis, and comparative analysis of cost estimates between the use of BIM software and conventional methods. Based on the research results, it found that the construction cost estimate for structural work from Revit had a value of IDR 862,330,518.59 and a difference of IDR 53,420,195.31. This shows that the use of the 3D BIM concept results in 5.83% cheaper calculations than conventional construction cost estimate methods.

The Economic Potential of Agrivoltaic Systems in Apple Cultivation—A Hungarian Case Study

Agrivoltaic systems (AVS) allow the simultaneous use of land—as a limited resource—for crop production and electricity generation. This paper introduces the development prospects of AVS in Hungary with insights into international trends. The most important part is a complex economic analysis and a unit cost analysis of a 38 MWp capacity AVS, considering the most typical basic data in electricity and apple production. The applied risk analysis is based on a Monte Carlo simulation, the distribution function, and probabilities. To introduce the economic facet of the competitiveness of AVS, a comparative analysis was carried out between AVS, ground-mounted photovoltaic (GM-PV) systems, and conventional apple production systems (ConAPS). In the most probable scenario, the AVS was financially attractive (NPV = 70 million EUR under 30 years). Our correlation analysis shows that feed-in tariff (FIT) price and the role of financing are considered the dominant economic factors. A favorable FIT price enhances the profitability of AVS; however, it makes GM-PV systems more profitable compared to AVS, so it negatively affects the competitiveness of AVS systems. AVS operations result in a more balanced unit cost of apples and of electricity compared to the independent operation of GM-PV systems and of ConAPS; in addition, it allows for land saving and more intensive land use.

Profit comparison analysis in production system simulation based on lean principles to achieve sustainable manufacturing

Companies can achieve effective and efficient process if they make continuous improvements to achieve sustainability. In general, companies are aware of waste in the production process, but do not carry out measurements and analyzes related to this waste, including unit cost and profit analysis. A production system is needed that is able to minimize the unit costs and maximize profits in the company, one of the concepts used is the lean concept. This study aims to analyze the cost unit and profit generated in production systems that apply lean principles. Production system simulation is carried out using the concepts of Heijunka, Jidouka, and Kanban System. These three concepts are applied to a production system simulation that uses miniature cars with unit cost and profit comparison outputs with traditional production systems, pull systems, heijunka, jidouka, and Kanban systems. The results show that the unit cost of simulations 1 to 6 is getting lower, while the profit is increasing. In simulations 1 and 2 no profit was obtained because of implementing the traditional system while in simulations 3 to 6 there was an increase in profit because they had applied lean principles to the production system. Simulations that have implemented the lean concept have low unit costs and increasing profits, but what distinguishes the work methods applied. Production systems that apply the lean concept can help a company achieve sustainability in the economic field.

Development of Non-Load Bearing Three-Core Stretcher Concrete Masonry Unit With Polyethylene Terephthalate Waste

Persistent problems stem from factors such as the difficulty of waste recycling wherein plastics are substantial contributors having strong environmental impact. To mitigate this dilemma, reengineered plastics are emerging as reforms in solving solid waste management issues. This study aimed to investigate the effects of utilizing Polyethylene terephthalate (PET) as an admixture in a non-load-bearing concrete masonry unit. Moreover, it sought to limit the amount of environmental degradation and prevent ecological and environmental strains caused by plastic. This study used the experimental method which involved compressive strength testing, unit weight, and unit cost analysis. In addition to this, the properties of the materials were studied to arrive at the optimum percent composition to generate the highest efficiency. Five treatments were utilized including the control (0%), 1.5%, 2.0%, 2.5%, and 3.0% PET waste admixture. In the findings, both the control CMU and the 1.5% PET waste admixture have qualified on the standard specification, ASTM C129, for CMU compressive strength. The unit weight decreases as the amount of admixture increases. In terms of unit cost, the sample with the highest percentage of PET waste has the lowest unit cost but with the lowest compressive strength. However, between the control CMU and the 1.5% PET waste admixture, the latter has a lower unit cost. Therefore, it can be inferred that adapting the use of PET wastes as admixture at 1.5% showed the most competence proving to reduce plastic waste environmental issues while gaining higher possible profit when introduced into the commercial industry of construction supplies. For future studies, a Comparative Analysis of walls made with plain and PET waste concrete masonry units may be conducted to improve the application of the material.

Cost Analysis of Physical Therapy Clinic In Thailand: The impact of the COVID-19 outbreak

Objective: The aim of the study was to identify the financial burden and compare the unit costs that Coronavirus disease 2019 (COVID-19) imposed on a physical therapy clinic that are one of the primary forms of healthcare facilities in Thailand.Design and Setting: The study was a retrospective study conducted at the physical therapy clinic, Khon Kaen University Community Outreach Center (KKUCOMOC) in Thailand. To assess the impact of the outbreak, the service unit was divided into two units: physical therapy (PT) and Thai massage (TM), and the annual report for the 2019-2021 fiscal year was analyzed as representative of before and during an outbreak. The study tool was the Handbook of Unit Cost Analysis from the Office of the Permanent Secretary. Revenue, expenses, and the number of patient visits were all gathered. The data was then analyzed and summarized using Microsoft Excel programs, and descriptive statistics were presented. Results: The COVID-19 pandemic not only reduced the number of patient visits but also the revenue. During the pandemic, the percentage of expense to the facility’s revenue increased in both units. Labor, material, and capital costs were the major cost components, with labor costs accounting for the majority of direct costs. The first emerged in the 2020 fiscal year, resulting in an increase in PT's and TM's unit costs of 26.66% ($US10.24 to $US12.97) and 22.69% ($US6.92 to $US8.49), respectively. Following that, it continued to rise in both units throughout the subsequent fiscal year. As a result, at the end of the study, the unit costs of PT and TM were $US13.95 and $US9.22 respectively. Conclusions: The COVID-19 pandemic reduced the number of patient visits and revenue. Furthermore, it raised the unit cost of PT and TM to $US13.95 and $US9.22 respectively.

Outpatient service tariff determination based on unit cost analysis mixed with community ability and willingness to pay

Purpose: The study aims to calculate the rational outpatient tariff based on unit cost analysis, ability and willingness to pay. 
 Method: The research is an observational study with a qualitative approach. Secondary data are obtained retrospectively to calculate unit costs and tariffs. Primary data is collected through questionnaires to see the ability and willingness to pay (WTP). 
 Result: The calculation using the step-down method obtained the unit cost for general practice IDR 79,337, dental care IDR 151,635, psychologist consultation IDR 115,283, and fitness center IDR 236,555. The respondent's ATP value is IDR 138,808, with an average examination fee of IDR 56,093. When coupled with an improvement in service and facility quality, 58.1% of respondents agreed to a 10% rate increase. With a 20% rate increase, the willingness to pay decreases to 40.6%. In the bivariate analysis using the chi-square test, the variables significantly affecting WTP are patient perceptions of the suitability of service costs (p = 0.000). In contrast, age, gender, occupation, education, income, number of family members, and insurance ownership do not significantly influence WTP. 
 Conclusion: The service rate is lower than the unit cost calculation. By looking at the ability and willingness to pay, it is possible to evaluate the tariff.

Comparison Analysis of Rates by Unit Cost and INA-CBGs Rates in Hemodialysis Services at Hospital X

Comparison Analysis of Rates by Unit Cost and INA-CBGs Rates in Hemodialysis Services at Hospital X

Pendampingan Perhitungan Unit Cost Di Lingkungan Rumah Sakit

This assistance aims to assist Menur Mental Hospital in calculating the unit cost in determining the rate of charge to patients in accordance with the actual service costs. The method used in this service is a case study with data collection methods in the form of observation through focus group discussions, interviews and documentation. The analysis used is quantitative based on data interpretation by delivering information in the form of texts and narratives. The analysis used or grand theory. Results of Community Service. From the results of the analysis, it is found that several things that need to be considered regarding unit cost calculations in RJS Menur are the establishment of standardization to determine direct and indirect costs that will be calculated in unit cost calculations. This is because there is still no standardization of quality, cost and so on which appears as one of the problems in the unit cost analysis process.

Surgical Inpatient Unit Cost Analysis Compared to INA-CBG Rates

One of the most visited hospitals in West Java Indonesia, is Soreang Hospital. Unfortunately, with the high level of visitation, the hospital is still unable to calculate the unit cost for surgical inpatient services. Based on that evidence, surgical inpatients unit cost analysis compared to INA-CBG’s rates at Soreang hospital was conducted. The purpose of this study was to analyze unit costs using the double distribution method in surgical inpatient services and determine the difference in hospital rates for inpatient surgical services with INA-CBG’s rates. The research method was conducted descriptively and qualitatively using analytic observational study with a cross sectional approach. Data collection techniques used were interviews, observation and documentation where the data used in this study were primary data obtained from interviews with financial sector, education sector, observing and analysing information and secondary data in the form of Soreang Regional Hospital organizational structure, financial data and non-financial data. The method of cost analysis in this study is a double distribution method. The unit analysis in this study was the surgical inpatient service of Soreang Hospital and the sample used in this study was the surgical inpatient medical records at Soreang Hospital. Based on the results of calculation with 2019 data, it was obtained class 1 surgical inpatient unit cost, namely 472,861 IDR, unit cost of inpatient surgery class 2 is 394,051 IDR and the unit cost of class 3 inpatient surgery was at 283,717 IDR. The conclusion shows that the unit cost is lower than the set INA-CBG’s rate. Keywords: Double Distribution Method, Inpatient Surgery, INA-CBG’s, Unit Cost

Estimating the base rate by using unit cost analysis approach to design capitation payment method at primary health care level: A case study of Minh Hoa district, Quang Binh province

Strengthening and innovating the healthcare provider payment is being an important solution to improve operational and financial efficiency and the quality of health service delivery at the primary health care (PHC) level. This study applied cost analysis to measure the unit cost in the determination of base rate for the capitation payment method by combining the top - down and bottom - up calculations along with step-by-step cost allocation. All costs include full components as prescribed by the government. Results showed that the base rate of health facilities was higher than the average cost of current health insurance paid by fee-for-services method. In addition, the district hospital illustrated the highest difference when comparing the capitation fund to outpatient visits cost based on cost analysis with a reduction of 79.9%. Most of the Commune Health Centers (CHCs) received the capitation fund that was higher than outpatient visits cost in 2018, exception for CHC at Quy Hoa. The research provides scientific evidence to help policy makers design and develop the system of capitation payment method at the PHC level based on the cost analysis approach.

Are ideas getting cheaper? The European evidence

Abstract Recent economics of knowledge studies have highlighted the strong positive effects that the limited exhaustibility of knowledge and its cumulability exert on the recombinant generation of new technological knowledge. While existing empirical investigations primarily focus on the knowledge generation and technology production functions, the analysis of the cost of knowledge has received less attention. This paper aims to fill this gap by investigating the dynamics and determinants of patent costs in the European Union in the period 1992–2012. The analysis of patent unit costs in European countries, measured as the amount of research and development (R&D) expenditure per patent application to the European Patent Office (EPO), shows a steady decline and clear convergence toward lower levels, both in time and across countries. We find that a larger stock of patents and a higher technological variety and coherence of its composition are associated with a sharper reduction in patent costs. Our findings suggest that, in Europe, ideas have been getting cheaper.

Decision Support System for the Integrated Management of Multiple Supply Systems in the Brazilian Semiarid Region

To alleviate the impacts of water shortages and ensure the effective allocation of water resources, the integration of multiple sources has been a viable but challenging alternative for water resource managers. A robust decision support system (DSS) reduces the complexity of decision making and allows the user to define operational strategies that reduce costs and address system limitations. Through the Particle Swarm Optimization (PSO) collective intelligence algorithm and the operational zoning of reservoirs, it was possible to identify the monthly flow allocation for the Agreste of Pernambuco in Brazil. The analysis of unit costs allowed us to conclude that high local energy tariffs guide the DSS in the exploration of water-transfer works between basins, such as the Agreste pipeline, which had full use of approximately 2 m3/s in the analyzed scenarios. The study also sought to investigate the influence of rainy and dry periods, with the higher flows into local reservoirs in rainy periods leading the system to operate at a cost 2.6% higher compared to the dry period. The use of DSS was able to provide support and parameters that facilitate decision making, ensuring that the system operates efficiently and sustainably.

Linking Southern Africa to South Africa's exports: New opportunities for regional value chains

AbstractThis study explores the potential for South Africa to become an engine for intra‐regional trade and industrial development in Southern Africa. It focuses on new backward linkages that can be created from South African exports of final products to producers of intermediate inputs in other Southern African countries. We do so by identifying South Africa's lead products, where it has formed its own GVCs, and, in turn, earmarking intermediate inputs used in the production of these lead products. Using Revealed Comparative Advantage and Unit Cost analysis, we identify Southern African countries that could supply the identified imported intermediate inputs more competitively than South Africa's existing partners and kickstart regional integration. We explore issues around the nature of linkages, supplier capabilities and industrial policies in the region, with special reference to the identified product value chains. Focusing on the agricultural sector—a key regional priority with immense potential for industrial growth and large‐scale employment—we also identify existing agricultural lead products in South Africa, and the ‘new markets’ to which South Africa can export.

Impact of the COVID-19 pandemic on prescription refills for immune-mediated inflammatory disorders: a time series analysis (January 2019 to January 2021) using the English Prescribing Dataset

ObjectiveTo investigate monthly prescription refills for common immunosuppressive/immunomodulatory therapy (sulfasalazine, hydroxychloroquine, azathioprine, methotrexate, leflunomide) prescriptions in England during the complete first wave of the COVID-19 pandemic. Secondary analysis examined unit...

Sosialisasi Strategi Produksi Pada Usaha Dagang Kue Pia Mr Jalan Dempo VI Kelurahan Sawah Lebar Rt 21 Bengkulu

This community service program was carried out on Jalan Dempo VI, Sawah Lebar Village, RT 21 Bengkulu, which is one of the villages located in the Ratu Agung sub-district. The process of making this journal is aimed at how the production management functions in the manufacture and sale of cakes in the PIA "MR" business. There are various processes involved in making cakes. The process in making PIA "MR" cake has input-process-output stages, the first stage is Input, this process requires raw materials such as wheat, oil, eggs, sugar, peanuts, and butter. The second stage is the process, in this case the business owner must have complete equipment to make and print the dough in order to get maximum results in a form that is in great demand by consumers. The third stage is Output where in this process is the final stage of making PIA "MR" cakes or the results of each stage process that is passed by producing products with good quality so as to attract consumer views to buy the cake. According to Hanif, et al., (2019) in business there are important things that must be considered, namely a. application of bookkeeping in accordance with applicable rules that will help trading businesses to budget, calculate unit costs, set the right selling price, and can be the basis for making business decisions, b. unit cost analysis so that the set selling price is able to compete in the market, c. Break even point analysis to improve production efficiency and increase production capacity and market expansion, d. use of information technology to support operational activities and marketing activities

Unit cost analysis using the activity-based costing method at the dental and oral clinic, the oral and dental hospital of Andalas University, Indonesia

The assurance of hospital fee service (unit cost) is still calculated using conventional methods. Themethod is inappropriate because it produces inaccurate rates, providing distorted cost information, either undercosting or over costing, which results in errors in decision making and organizational continuity. Efforts to reducedistortion due to the use of this conventional method is to use a new approach that uses an activity basis, namely,Activity Based Costing, which can accurately measure the costs that come out of each activity to produce the correctrate for each type of service action in hospital. The study aims to analyze unit cost calculations using the activitybasedcostingmethodtosetnewratesandtoexplainpolicyproceduresforthelatestratesframeworkatthedentalandoral clinic of RSGM FKG UNAND. The type of research used is descriptive research with a mixed methodapproach that combines quantitative and qualitative methods. The goal is that data used in mixed method researchwill be more comprehensive, valid, reliable, and objective. The mathematical calculations, the quantitative methodcalculates unit cost with the activity-based costing method. The qualitative method analyzes information about feesetting procedures by conducting in-depth interviews. The quantitative research results obtained the unit cost valuefor services with the most visits, including composite fillings and IDR. 157.099.78, scaling is IDR.134,162.95, and rootcanal treatment is IDR.167,815.94. Results of qualitative research through in-depth interviews obtained that insetting the new rates through the structural levels that apply at Andalas University. The recent rate decisions at thedental and oral polyclinic services of RSGM FKG UNAND are in the discussion stage of the rectorate leadership.The new rates are based on unit cost calculations using the activity-based costing method plus a margin or expectedprofit.KEYWORDS: Activity-based costing, unit cost, rates, policy rates

Unit Cost Analysis of National Health Insurance in Inpatients during COVID-19 Pandemic at Pelengkap Medical Center Hospital, Jombang, East Java

Unit Cost Analysis of National Health Insurance in Inpatients during COVID-19 Pandemic at Pelengkap Medical Center Hospital, Jombang, East Java

Methodological approaches to evaluating the quality of state programs of the Republic of Kazakhstan (on the example of the employment sector)

Main problem: One of the officially recognized problems of the system of state planning and regional development is imperfection of the methodology for assessing the effectiveness and efficiency of the implementation of the activities of state bodies. In fact, there is no assessment of economic and social efficiency and an assessment of the impact on society. In this regard, the authors have developed methodological approaches to assessing the quality (effectiveness) of state programs (on the example of the program of the Republic of Kazakhstan “Employment Roadmap – 2020”) is urgent task for theory and practice of regional development. The purpose of the research is the investigation of the methodological foundations for evaluating the quality of implementation of state programs of the Republic of Kazakhstan in the field of employment (based on the materials of program of the Republic of Kazakhstan “Employment Roadmap 2020”). Methods: The article uses a systematic approach to solving problems that ensures the unity of qualitative and quantitative methods: qualitative content analysis; a monographic method; the method of economic and statistical research. Results and their value: The value of the study lies in the fact that methodological approaches to the evaluation of programs in the public administration system are identified. For an economic assessment involving the calculation and analysis of unit costs per program participant, the authors propose to conduct dynamic and comparative analysis of the values of unit costs for achieving final results in directions of“DKZ-2020” program. This will allow to compare individual projects and program areas by costs in dynamics and further to identify those factors that work for their unjustified growth. The calculation of presented indicators is also important in regional context, since it allows considering those regions that significantly deviate from the national values in one direction or another.

Thermodynamic and economic analysis of a hierarchical gas–gas nuclear power plant with a high-temperature reactor and helium as a circulating medium

This paper presents a thermodynamic analysis of a hierarchical gas cycle powered by a high-temperature helium-cooled reactor supplemented by an analysis of the unit cost of electricity generation. Nuclear energy is currently the only emission-free source of energy capable of satisfying the needs of modern civilization. However, despite the low impact of fuel price on the price of electricity and/or heat produced, the efficiency of these facilities should be increased i.a. because of generation of radioactive waste. The second extremely important aspect is safety. Gas reactors provide a level of safety not achievable by water-cooled reactors, primarily because of lower pressures, lack of evaporation (sudden increase in volume), and inactivity of coolant. However, a key aspect of any power technology is the cost-effectiveness of constructing and operating power plants. For this reason the analysis of unit cost of electricity production is performed.