Unit Cost Calculation Research Articles

The financial impact of participant attrition from randomised trials: a case-study from the Occupational Therapist Intervention Study (OTIS).

Loss to follow-up of participants can compromise the statistical validity of randomised trials. Moreover, it can have financial consequences for trial teams and funders. This study explores the Occupational Therapist Intervention Study (OTIS) where, despite a withdrawal rate of less than 10%, the trial team incurred opportunity costs related to participants who were initially recruited but subsequently decided to withdraw from the trial. To estimate the cost of participant losses to follow-up in the OTIS trial and thus introduce a costing framework to research teams on how they could estimate the opportunity costs of participant withdrawal from their randomised trials. The participants lost to follow-up are differentiated by (1) the time point at which they were lost to follow-up; (2) the treatment group they were allocated to; (3) their response patters to follow-up questionnaires; these elements were considered to identify the relevant types of attrition. Protocol-driven costs of trial materials, including administration, print, and shipping, were gathered. We calculated unit costs for each type of attrition by multiplying protocol-driven and intervention costs with the relevant number of participants. Summing up unit costs by type of loss to follow-up yields aggregate figures, enabling the estimation of aggregate and average opportunity costs of attrition. The average cost per participant loss to follow-up in the OTIS trial is £98.41. The aggregate cost of participant loss to follow-up is £10,234.90 from the economic perspective of the trial team. Therefore, 1.42% of the allocated funding has been misallocated because of participant loss to follow-up. Despite the low attrition rate of the OTIS trial, loss to follow-up has still generated considerable opportunity costs. It is recommended that decision makers focus on identifying strategies which could improve participant retention in randomised trials to optimise their budget.

Closing the loop of small WEEE – life cycle based approach for the evaluation of end-of-life strategies on the example of coffee machines

Waste of Electrical and Electronic Equipment (WEEE) is one of the fastest growing waste streams in Europe. Only 42.5 % of WEEE is collected and recycled with even lower rates for small WEEE, leading to significant environmental pressures. Applying end-of-life (EoL) strategies helps to ensure raw material availability, increases price resilience and reduces environmental impacts.This study analyses greenhouse gas (GHG) and cost saving potentials of EoL strategies (recycling, component reuse, remanufacturing and reuse), performed by manufacturers with own take-back systems. A life cycle assessment (LCA), including production, transport and EoL, is conducted to measure the GHG emissions, followed by a unit cost calculation. The results are compared with current practices of WEEE disposal, including WEEE in centralised collection and recycling system (WEEE recycling). As a representative for small EEE, the use case is based on a coffee machine.The LCA shows that manufacturers have great potential to reduce their products' emissions over the life cycle by taking back WEEE and implementing EoL strategies in-house. Thereby, GHG emissions can be reduced by 15–39 % over the life cycle compared to the WEEE recycling, whereby reuse and remanufacturing strategies have the highest reduction potential.Moreover, all analysed EoL strategies have the potential to reduce unit costs compared to linear production of a new machine. While the recycling scenario has the lowest cost savings at 7.7 % (new machine with recycled content), the reuse scenario can reduce unit costs by 66.5 % (tested and cleaned only) compared to the status quo.

Activity Based Costing-Sebuah Kajian

The unit cost calculation method with Activity Based Costing (ABC) is an efficient system. This system is certainly a system that is far more accurate than the traditional system. It is important for a company to know the units of the product or service it produces. Unit cost information becomes important for managerial decision making. The importance of the right decision certainly requires the company to use the right calculation method. Thus this study conducts a study of the ABC method that can be utilized properly by companies. This research method is a literature study conducted to gain more understanding of Activity based costing (ABC) research. This study carried out the stages starting from selecting topics, collecting literature, to reviewing the literature. The results of this study indicate that the application of this method requires a large commitment and resources from the organization and if this is fully implemented then the quality of the use of this method is very beneficial for companies in decision making

ANALISIS PERHITUNGAN BIAYA SATUAN TINDAKAN ORIF (Open Reduction Internal Fixation) FRAKTUR FEMUR MENGGUNAKAN METODE ABC (Activity Based Costing) (STUDI KASUS DI RS PKU MUHAMMADIYAH BANTUL)

Background: The determination of operating room rates at PKU Muhammadiyah Hospital in Bantul is currently using fee for service method where the operating rate is determined by the calculation of the cost components that occur as the cost of medical services, consumables, medicines, and the rent of operating room, but it has not included all the components of the activity-based costs associated with clinical pathways. However, this surgical procedure may result significant costs to the hospital.
 Methods: The study was conducted at PKU Muhammadiyah Hospital in Bantul. This research is descriptive qualitative case study design. The sample were the patients who underwent an operation of ORIF for Femoral Fractures without complications that met the inclusion and exclusion criteria. Cost analysis method used was the Activity-Based Costing (ABC).
 Results and Discussion: The unit cost of ORIF for Femoral Fractures which was calculated by the method of Activity Based Costing (ABC) was 8,157,726 rupiahs, while the real cost spent by the hospital was 9,035,885 rupiahs. The amount of real cost on ORIF for Femoral Fracture specified by RS PKU Muhammadiyah Bantul was higher than the unit cost calculated based on Activity-Based Costing method. The obtained difference was a positive difference, which was 878.159 rupiahs (10,76%). In the Activity-Based Costing (ABC), indirect and direct cost (overhead) are charged at some cost drivers, while the traditional system is only charged on a cost driver.
 Conclusions and Recommendations: Based on the calculation of unit costs obtained, it can be concluded that the unit cost of ORIF for Femoral Fracture in Central Surgery Installation PKU Muhammadiyah Hospital in Bantul with Activity- Based Costing method is lower and more proportionate with the activity. However, the hospital should also apply the calculation of the unit cost to all the types of service especially for surgery in order to identify and examine the cost components which are subject to change at any time and cause some disadvantages to the hospital accounting.

ANALISIS PERHITUNGAN UNIT COST PADA TINDAKAN TONSILEKTOMI DENGAN METODE ACTIVITY BASED COSTING (STUDI KASUS DI RUMAH SAKIT PKU MUHAMMADIYAH YOGYAKARTA)

Background: Private hospitals should strive to have the technical capability to manage and calculate costs based on the condition that both hospitals and facilities that can use the Indonesian Case Based Group (INA CBG) appropriately. RS PKU Muhammadiyah Yogyakarta as one of the private hospitals that participate and support the government's program of the Sistem Jaminan Sosial Nasional.Calculating the unit cost of a tonsillectomy was done as a study of the correspondence between the cost of services and a health claim
 Methods:The study was a descriptive qualitative case study design. Tonsillectomy unit cost calculation using activity based costing (ABC) with the goal difference obtained unit costs plus a margin to claim CBG INA in 2012.
 Result: Based on the calculation, the unit cost of services tonsillectomy with activity-based costing method is Rp. 2.265.732. ABC unit cost calculations result in a greater cost than the claims of INA CBG so get the difference in cost of Rp. 785.034.
 Conclusions: There is a negative difference between the calculation of service bi tonsillectomy ABC method with INA CBG claim. So that needs to be done by the hospital cost efficiency.

Reconstruction of Caesarean Section Service Rates for National Health Insurance Patients

RSIA Permata Bunda as a JKN provider is paid according to the INA-CBG rate by BPJS Kesehatan, the amount of which does not match the costs incurred by the hospital so that there is a negative difference between the hospital section caesarea (SC) rate and the INA-CBG rate which reached 2 billion in 2021. The aim of this study was to reconstruct the SC service rate for JKN patients so that efficiency occurs. This study was an explanatory sequential mixed method design, preceded by quantitative research with unit cost calculation using the activity based costing (ABC) method and the average fee for service rate for hospital SC services and then qualitative research for interviews with informants. The unit cost calculated using the ABC method is lower than hospital package rates, fee for service rates but higher than INA-CBG rates for SC severity level I services in treatment classes I, II and III which causes losses for the hospital. Efficiency efforts that can be carried out by hospitals are through tariff reconstruction by adjusting LOS (length of stay), optimizing drug use and supporting examinations according to clinical pathways and changing the calculation of medical services from fee for service to a package system.

함수모형 기반의 고등교육재정 적정 규모 추정

The purpose of this study is to estimate the adequacy of higher education financing using publicly available data from universities from 2008 to 2021. For this purpose, we devised a method to estimate the appropriate cost of education by utilizing the public data of universities and estimated the appropriate cost of education through simulation.
 We proposed four steps to calculate the appropriate cost of education. The steps are as follows Establishing a reference group, selecting measurement indicators, calculating unit costs, and calculating the scale of affordable education costs. The top 40 universities in the JoongAng Ilbo university evaluation results were set as the reference group. Then, through regression analysis, we calculated the scale of affordable education costs for the 117 universities analyzed.
 The results of the analysis are as follows The optimal amount of funding for universities ranges from a minimum of KRW 19.8627 trillion to a maximum of KRW 33.7869 trillion. A maximum of KRW 14.6722 trillion is needed over the current KRW 19.1146 trillion for universities.
 Based on the results of the analysis, we propose implications that should be considered in the process of estimating the affordable cost of university education. These include the use of education cost data appropriate to the concept of affordable education, the need for discussion and social consensus on the affordability of university education, and the need for measures to correct the difference between actual and affordable education costs.

Economic Evaluation of a 1 MWel Capacity Power-to-Biomethane System

Power-to-biomethane (bio-P2M) is a novel technology that combines the long-term storage of periodically available renewable energy sources (RES) and the upgrading of biogas. This article introduces a complex economic analysis of a 1 megawatt electric (MWel) capacity bio-P2M system based on economic characteristics considered to be typical in practice. The evaluation includes an investment analysis to present the basic scenario, a sensitivity analysis and a unit cost calculation to show the economic viability, the cost structure and the possible reserves of the synthetic natural gas (SNG) as a final output. The risk analysis is executed using Monte Carlo simulation, and the final results are the mean and standard deviation of the outputs, distribution functions and probabilities. Our results show that a significant state subsidy would be needed to boost competitiveness either in terms of investment costs (44% in our calculation) or in technology development to improve technological effectiveness. Another important competitiveness issue is the full utilization of the plant and the lowest possible price for the electricity used. If both cannot be optimized at the same time, then the first one is more important. Natural gas prices and the full utilization of waste heat might result in smaller changes.

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

Techno-economic and energetic assessment of an innovative energy-saving separation process for electronic-grade acetone purification

With the impact of covid-19 and geopolitical instability, the price of energy and medical-related chemicals are increased. Acetone is used as the main material for the synthesis of important disinfectant isopropanol, which the price is influenced by covid-19 impact. The research on acetone purification, especially on the acetone refining section in the cumene hydroperoxide process is of great importance, which is high in energy cost but the most popular method for acetone production. This paper provided novel energy-saving acetone purification processes with heat integration, heat recovery, and molecular sieve adsorption, and made comprehensive research of different schemes applications with optimization. A modified TAC calculation model for adsorption units is first proposed in this paper, which includes the calculation of adsorption unit cost, molecular sieve loss, and molecular sieve regeneration cost. CO2 emission and thermodynamic efficiency of all the processes are compared. A semi-quantitative analysis is used to compare the relative industrial versatility and process controllability. The results show that the combination of adsorption and heat integration achieves a decrease of 27.75% in energy consumption, 15.30% in TAC, 7.09% in CO2 emission, and a 22.62% relative increase in thermodynamic efficiency.

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.

PENENTUAN UNIT COST PADA UMKM DI KABUPATEN GRESIK (Studi Kasus pada Masa Pandemi dan Program PPKM)

The purpose of this study is to understand the determination of unit cost calculations on songkok painting products owned by Songkok Al Chambal MSMEs. The method used in this study is qualitative case study. The results showed that the calculation of Cost of Goods Produced according to the company and based on the full costing method obtained different results. Calculations according to the company include calculations that are not accurate, if you want to get the profit generated as expected. This can be seen from the difference in calculation of minus Rp 5,767. Getting minus results due to calculations using the full costing method resulted in a greater cost of Rp 31,302. Meanwhile, the company's calculation obtained a result of Rp 25,535. This difference is due to the calculation of its depreciation.

Unit Cost Calculation of Elective Caesarean section without Complications Based on The Time-Driven Activity-Based Costing Model

Unit Cost Calculation of Elective Caesarean section without Complications Based on The Time-Driven Activity-Based Costing Model

PERHITUNGAN UNIT COST PADA PASIEN COVID 19 DI INSTALASI RAWAT INAP DI RS. ROEMANI MUHAMMADIYAH SEMARANG

The state bears the expense of caring for Covid 19 patients through BPJS, therefore delays in claim payments have an impact on the hospital's financial status. In order to swiftly change expenses, hospitals must determine the Covid 19 patient unit cost. This study aims to determine the unit cost of treating Covid 19 inpatients with comorbid and non comorbid using the Activity Based Costing (ABC) method in Roemani Muhammadiyah Semarang hospitals. This descriptive research method with a quantitative approach uses documentation study data collection techniques in medical record documents for inpatient installations for Covid 19 patients and unstructured interviews. Quantitative analysis of unit cost calculation using Activity Based Costing (ABC) method. According to the study's findings, Covid 19 patients cost Rp 3,236,126.00 per unit in indirect expenditures. Unit expenses for Covid 19 patients without co-morbid conditions total Rp. 21,471,091.00, while co-morbid patients' unit costs total Rp. 31,172,433.00. Based on the results using the ABC method compared to hospital rates and the rates paid by BPJS, the hospital does not experience a loss. Recommendations given to hospitals by periodically adjusting hospital rates and for the government can be used as input for the economic model in paying BPJS claims in the future.

An analysis of convalescent plasma unit cost calculation using time-driven activity-based costing (TDABC) method

Introduction: The viral pneumonia disease covid-19 is currently becoming a pandemic throughout the world due to SARS-CoV-2. With a lack of therapy choices for covid-19, convalescent plasma therapy was considered an emergency intervention in some countries. Convalescent plasma was, by unit cost, the most expensive service at the laboratory of Dolopo Hospital, thus easy, practical, and efficient calculation of unit cost was needed. This research aims to analyze the unit cost of convalescent plasma as calculated using the Time-Driven Activity-Based Costing (TDABC) method and to examine the difference between the unit cost of convalescent plasma calculated using the TDABC with the real cost at Dolopo Hospital. Methods: This qualitative research used a case study approach. The primary data were obtained through observation of convalescent plasma activity, and the secondary data were obtained through interviews related to the data of convalescent plasma cost. Results: The convalescent plasma unit cost calculated based on the TDABC method was IDR2,287,675 and on real cost was IDR2,250,000. The result of the calculation using the TDABC method was higher than the real cost calculation by IDR36.765. Conclusion: The research results showed that cost analysis using the TDABC method resulted in a more detailed and accurate calculation that the calculation was activity and time-based.

International comparability of reference unit costs of education services: when harmonizing methodology is not enough (PECUNIA project)

ABSTRACT Background Health problems can lead to costs in the education sector. However, these costs are rarely incorporated in health economic evaluations due to the lack of reference unit costs (RUCs), cost per unit of service, of education services and of validated methods to obtain them. In this study, a standardized unit cost calculation tool developed in the PECUNIA project, the PECUNIA RUC Template for services, was applied to calculate the RUCs of selected education services in five European countries. Methods The RUCs of special education services and of educational therapy were calculated using the information collected via an exploratory gray literature search and contact with service providers. Results The RUCs of special education services ranged from €55 to €189 per school day. The RUCs of educational therapy ranged from €6 to €25 per contact and from €5 to €35 per day. Variation was observed in the type of input data and measurement unit, among other. Discussion The tool helped reduce variability in the RUCs related to costing methodology and gain insights into other aspects that contribute to the variability (e.g. data availability). Further research and efforts to generate high quality input data are required to reduce the variability of the RUCs.

Farklı Yemlerin (Teke Karidesi (Palaemon serratus Pennant, 1777), Morio Kurdu (Zophobas morio Fabricius, 1776) ve Afrika Göçmen Çekirgesi (Locusta migratoria L. 1758)) Olta Balıkçılığında Av Verimliliğine Etkilerinin Karşılaştırılması

Olta balıkçılığında hedef balık türlerine ve habitatlara göre canlı, cansız ve yapay yemler kullanılmaktadır. Bu çalışmada, Hexapoda türlerinden Morio Kurdu (Zophobas morio Fabricius, 1776) ve Afrika Göçmen Çekirgesi (Locusta migratoria L. 1758)’nin denizde olta balıkçılığında kullanılabilirliği ve av verimlilikleri Teke Karidesi (Palaemon serratus Pennant, 1777) ile karşılaştırmalı olarak test edilmiştir. Çalışma, Yelkoma Dalyanı’nda (Adana-Türkiye), toplam 420 olta operasyonu gerçekleştirilmiş ve 80 adet balık (72 adet çipura, 8 adet levrek) yakalanmıştır. Çipuraların % 45’i Teke Karidesi ile %33’ü Afrika Göçmen Çekirgesi ile ve %22’si Morio Kurdu ile, Levrek balığının da %75’i Afrika Göçmen Çekirgesi ile %25’i de Morio Kurdu ile yakalanmıştır. Oltaların ortalama CPUE değeri 0,003 (iğne/balık/saat) ve YPUE değeri de 0,327 (iğne/g/saat) olarak belirlenmiştir. Balıkların toplam ağırlıkları üzerinden yapılan Birim Maliyet Hesabına göre, en düşük maliyete sahip olan yemin Afrika Göçmen Çekirgesi olduğu belirlenmiştir.

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