Proportion Of Indirect Costs Research Articles

IMPLEMENTATION OF THE ACTIVITY BASED COSTING METHOD IN CONSTRUCTION

This study examines the factors that influence the application of the activity-based costing (ABC) method in construction projects. This research adopts a quantitative approach by developing a case study model. The study tested the model on a sample of 24 hydromechanical and gate works, weirs, irrigation networks, river protection, dams and ponds, coastal protection, swamp infrastructure, groundwater infrastructure, and raw water infrastructure. Primary data collected from field surveys. This study found that the proportion of indirect costs, competitive pressures in price and quality, and product diversification significantly influence a company's decision to apply the ABC method. There were found to be implications for managerial practice and public policy. It is hoped that this research will be useful in meeting the planning needs that are currently being addressed.

Cost-of-Illness Analysis of Long-Term Health Care Resource Use and Disease Burden in Patients With Pulmonary Embolism: Insights From the PREFER in VTE Registry.

Background As mortality from pulmonary embolism (PE) decreases, the personal and societal costs among survivors are receiving increasing attention. Detailing this burden would support an efficient public health resource allocation. We aimed to provide estimates for the economic and disease burden of PE also accounting for long-term health care use and both direct and indirect costs beyond the acute phase. Methods and Results This is a cost-of-illness analysis with a bottom-up approach based on data from the PREFER in VTE registry (Prevention of Thromboembolic Events-European Registry in Venous Thromboembolism). We calculated direct (clinical events and anticoagulation) and indirect costs (loss of productivity) of an acute PE event and its 12-month follow-up in 2020 Euros. We estimated a disability weight for the 12-month post-PE status and corresponding disability adjusted life years presumably owing to PE. Disease-specific costs in the first year of follow-up after an incident PE case ranged between 9135 Euros and 10 620 Euros. The proportion of indirect costs was 42% to 49% of total costs. Costs were lowest in patients with ongoing cancer, mainly because productivity loss was less evident in this already burdened population. The calculated disability weight for survivors who were cancer free 12 months post-PE was 0.017, and the estimated disability adjusted life years per incident case were 1.17. Conclusions The economic burden imposed by PE to society and affected patients is considerable, and productivity loss is its main driver. The disease burden from PE is remarkable and translates to the loss of roughly 1.2 years of healthy life per incident PE case.

Cost Analysis of Oral Cancer Treatment in a Tertiary Care Referral Center in India

Introduction: As much as the number of oral cancer patients is a heavy burden to the health care system in India, so much is the economic burden to the patient and the relatives, especially in India where most do not have any financial cover for their medical expenditure. Objectives: To find out the approximate cost of treatment of oral cancer through various modalities, and calculate the proportion of direct and indirect expenses, and then identify the factors which would increase the indirect expenses so as to come up with recommendations which will reduce the indirect cost thereby reducing the financial burden to the patient.Methods: A retrospective observational study was done in a tertiary care center for cancer treatment and the direct cost (medical expense), indirect cost (non-medical expense) incurred by the patients, their economic status and source of fund for payment of the expenses were obtained. Results: The proportion of indirect cost was about 38.72% of the total cost for patients who underwent a single modality treatment with surgery, around 34.73% for a combination treatment with surgery and RT (Radiotherapy), about 79.63% for treatment with conventional Radiotherapy without surgery and about 49.61% for treatment with IMRT (Intensity Modulated Radio Therapy) without surgery. Availability of financial aid or cover is abysmally poor. The rate of discontinuance of treatment is also very high according to this study.Conclusion: The proportion of the indirect cost is very high and the total expenditure can be reduced by approximately 30% by following measures discussed in this article.

The economic cost to households of childhood malaria in Papua New Guinea: a focus on intra-country variation

We compare direct and indirect household costs associated with malaria treatment for children<3 years in two provinces of Papua New Guinea. In particular, we explore the role of uncertainty around mean household costs and whether assuming a normal distribution for household costs limits the accuracy of any direct cost comparisons. Exit surveys were undertaken at inpatient and outpatient health facilities. In order to handle uncertainty and facilitate comparisons, parametric and non-parametric bootstrap methods were used to estimate direct and indirect costs at the individual data level. The inpatient and outpatient incremental costs from Madang and Maprik health facilities were compared and significant differences between provinces were identified. Differences were noted between provinces for both inpatient and outpatient household costs. Total arithmetic mean costs for an outpatient malaria episode were US$7.54 in Madang and US$9.20 in Maprik. Total mean inpatient malaria episode costs were US$25.20 in Madang and US$14.08 in Maprik. As cost distributions were not normal, non-parametric bootstrap techniques were used for cost comparisons. Total household costs per outpatient episode of malaria were lower, although not significantly, in Maprik than in Madang (incremental cost of US$ -1.67; 95% CI -4.16, 0.31), while total household costs per inpatient episode were significantly higher in Madang than in Maprik (difference of US$11.16; 95% CI 5.47, 25.33). A difference was noted between provinces in the proportion of indirect costs in total household costs for an outpatient visit: 76% in Madang vs 94% in Maprik. The proportion for indirect costs associated with inpatient visits varied less: 63% in Madang vs 68% in Maprik. Intra-country differences need to be considered in estimating household costs for both outpatient and inpatient malaria treatment. Our findings suggest that it is important to recognize the impact of both direct and indirect costs on individuals' capacity to afford treatment. Certain indirect costs are difficult to measure accurately, particularly respondents' interpretations of their productive versus non-productive time. Despite this, exploring intra-country cost variation can provide important information to health policy makers.

MODEL BIAYA TIDAK LANGSUNG PROYEK STRUKTUR GEDUNG BETON BERTULANG

The cost of the project itself , in line with the accounting system which consists of direct costs and indirect costs . Contractor in determining competitive bidding strategy, should propose a cost which include estimate real cost plus mark up . Based on observations at PT. Sarana Bangun Ragam Cipta, a contractor company , found that the company does not follow the rules mentioned above, Besides that the book keeping system for the project cost has not implemented a financial accounting system properly , so that the proportion of direct costs and indirect costs of each project is un know. It required a study to be conducted to determine the proportion of direct costs to indirect costs and indirect cost model. Quantitative research was conducted on the 12 (twelve ) project of reinforced concrete building structures using two (2 ) independent variables , namely the direct costs ( X1 ) and duration ( X2 ) and 1 ( one ) dependent variable , ie indirect costs (? ) . Descriptive analysis to determine the proportion of indirect costs to direct costs . Analysis of data using multiple linear regression analysis to determine the indirect cost model of reinforced concrete building structures projects. From analysis found the average proportion of indirect costs to direct cost was 8.50 % , meanwhile indirect cost model is ? = - 1.462E7 + 0.056 ( X1 ) + 558,775.937 ( X2 ) , where : ? = Indirect costs ( Rp . ) , X1 = direct costs (Rp .) , X2 = Duration ( days ) . The proportion of indirect costs can be used to calculate indirect costs = 0.085 x direct costs and the above model can also be used to predict the value of ? with accuracy 90% or at ? (±) 0.10, if the values ??of X1 and X2 is know on popolation where the data is taken