Assume that the volume this year will be 3,120 procedures (20 patients, 3 times per week, 52 weeks in a year). At that level of volume, how profitable will the dialysis unit be this year? Be sure you calculate the new direct costs, and that you estimate, as best you can, this years allocated (or indirect) costs.
LAKESIDE HOSPITAL Exhibit 2. Cost Center Report -Dialysis Unit Prior Fiscal Year Oct-Nov Dec-Jan Feb-Mar Apr-May Jun-Jul Aug-Sep Total $ $ Expense Item Supplies and Purchased Services Water usage Medical supplies: Purchased lab services Total 3,528 83,904 4,232 91,664 $ 3,480 81,800 4,052 $ 89,332 $ 3,456 81,810 4,000 $ 89,266 3,440 81,612 3,988 89,040 $ 3,496 82,400 4,084 $ 89,980 $ 3,496 82.280 4,120 $ 89,896 $ 20,896 493,806 24,476 $ 539,178 $ $ $ $ Professional salaries and wages: Nurses Technicians Subtotal Fringe benefits Total $ 35,000 31,500 $ 66,500 6,650 $ 73,150 35,000 31,500 $ 66,500 6,650 73,150 $ 35.000 31,500 $ 66,500 6,650 $ 73,150 $ 35,000 31,500 66,500 6,650 73,150 $ 35.000 31,500 $ 66,500 6,650 $ 73,150 $ 35,000 31,500 66,500 6.650 73,150 $ 210.000 189,000 $ 399,000 39,900 $ 438,900 $ $ $ $ $ Administrative expenses Salaries and wages Fringe benefits Total personnel Administrative supplies Major equipment depreciation Total $ $ $ 5,500 550 6,050 1,570 4,375 11,995 $ 5,500 550 6,050 1,570 4,375 $ 11,995 $ 5,500 550 $ 6,050 1,570 4,375 $ 11,995 5,500 550 6,050 1,570 4,375 11,995 5,500 550 $ 6,050 1,570 4,375 $ 11,995 5,500 550 6,050 1,570 4,375 11,995 $ 33,000 3,300 $ 36,300 9,420 26,250 $ 71,970 $ $ $ Total costs $176,809 $174.477 $174,411 $174,185 $175,125 $175,041 $1.050.048 Number of treatments 980 956 944 940 956 960 5,736 Cost per treatment $180.42 $182.51 $184.76 $185.30 $183.19 $182.33 $183.06 LAKESIDE HOSPITAL Exhibit 1. Cost Allocation Report Prior Fiscal Year Admin. and Operation Laundry House- General of Plant and Linen keeping Payroll Sq Lbs. Sq. $ Footage Processed Footage Intern Nursing Physician Medical Medical Social Resident Dietary Admin Salaries Supplies Pharmacy Records Services Services No. of Hrs. of Hrs. of Dir. Phrm. No. of Hrs. of Hrs. of Meals Service Service Supp. $ Rev. $ Records Service Service Total Expense 72,626 52,251 88,955 97,563 32,109 30,550 72.880 5,729 5.586 50,660 1,591 10.887 33,750 4,655 Allo Total to be Direct cuted Allo . Depre- Cost Center Expenses Expenses cated cation Basis of Sq. General Services Allocation Footage 1. Depreciation 2.275,079 2.275.079 2. Admin and general 6,042,311 85.998 6.128,309 85.998 3. Operation of plant 1.626,535 151,616 1,778,151 78,990 4. Laundry and linen 482,869 119,3961 602,265 35,036 5. Housekeeping 1,135,662 163,455 1,299,117 38.221 6. Dietary 773,913 316,246 1.090,159 89,557 Professional Support 7. Nursing administration 321,118 364,392 685,510 27,392 8. Physician salaries 1,285,577 347,899 1,633,476 25,886 9. Medical supplies 1,241,042 153,031 1,394,073 55,830 10. Pharmacy 328,023) 215,218 543,241 46,310 11. Medical records 306,508 254.995 561,503 53,510 12. Social Services 309,143 199,636 508,779 35,694 13. Intern/resident services 640,795 417.985 1,058,780 95,880 Inpatient Care-Special 14. Operating rooms 3,179,736 1.620,903 258,775 15. Electrocardiology 349,552 79,326 18,155 16. Anesthesiology 1,232,988 549,354 37,583 17. Radiology 2,909,080 1,153,768 188.876 18. Laboratory 2,173,298 1,355.247 245,890 19. Blood bank 889,190 310,878 65.932 20. Physcial therapy 775,470 198,581 58,990 21. Renal dialysis 1,050,048 277,267 15,550 22. Oxygen therapy 1,065,514 23,917 5,733 Ambulatory Care 23. Emergency 446,164 805,198 16,881 24. Other (OPD) 1,592,046 1,603.159 168.492 Inpatient Care-General | 25. Adults and children 9,620,154 7,624,138 423.039 26. Intensive care 776,834 1.166.839 102.879 Total 42.828.649 2,275,079 280,065 251,790 35,668 105.037 114,791 125.144 143,676 25,152 20,589 31,180 36,660 48.967 21.941 78.559 19,305 15.884 25,698 25,566 37,727 16,857 60,332 1,645 2,588 36,880 70 143.015 1.723 12,062 5,169 424.651 163,490 177,601 100,337 27,760 16,590 159 12,843 327,866 28,898 5,583 26,489 579,206 173,123 4,688 134,451 656,483 225,301 4,203 173,181 131.297 60,473 1,719 46,556 61.822 40,336 3,506 25,663 69,550 12,320 6,954 9,855 7,728 5,352 318 4,013 15,242 78.645 418 2,468 7.251 3,904 516 42 279 42 114,008 609 108,405 45,067 46,285 160,381 4,800,639 1,0691 428,878 1,782,342 695| 4,062,848 3,528,545 1,200.068 974.051 22.5501 1,327,315 1,089.431 4,385 9.471 5.169 65,477 3,053 1,827 12,556 50,878 731 118,542 15.252 316,613 155,195 12.094 11,839 2,419 118,397 177.477 286,031 28.864 10,319 20,706 52.233 7,123 344,187 1,251,362 13,520 171,000 132,791 228,382 3,195,205 1,546,300 389,047 327,861 311,222 883.269 685,510 937,353 1,191,424 138,977 298,354 285,425 206,357 17,244,292 492.925 94.187 35,011 72.242 100.660 68,186 48,721 27,360 29,509 95.1591 1.943,673 6,128,309 1,778,151 602,265 1,299,117 1,090,159 685,510 1,633,476 1,394,073 543,241 561,503 508,779 1,058,780 42,828,649 LAKESIDE HOSPITAL Exhibit 2. Cost Center Report -Dialysis Unit Prior Fiscal Year Oct-Nov Dec-Jan Feb-Mar Apr-May Jun-Jul Aug-Sep Total $ $ Expense Item Supplies and Purchased Services Water usage Medical supplies: Purchased lab services Total 3,528 83,904 4,232 91,664 $ 3,480 81,800 4,052 $ 89,332 $ 3,456 81,810 4,000 $ 89,266 3,440 81,612 3,988 89,040 $ 3,496 82,400 4,084 $ 89,980 $ 3,496 82.280 4,120 $ 89,896 $ 20,896 493,806 24,476 $ 539,178 $ $ $ $ Professional salaries and wages: Nurses Technicians Subtotal Fringe benefits Total $ 35,000 31,500 $ 66,500 6,650 $ 73,150 35,000 31,500 $ 66,500 6,650 73,150 $ 35.000 31,500 $ 66,500 6,650 $ 73,150 $ 35,000 31,500 66,500 6,650 73,150 $ 35.000 31,500 $ 66,500 6,650 $ 73,150 $ 35,000 31,500 66,500 6.650 73,150 $ 210.000 189,000 $ 399,000 39,900 $ 438,900 $ $ $ $ $ Administrative expenses Salaries and wages Fringe benefits Total personnel Administrative supplies Major equipment depreciation Total $ $ $ 5,500 550 6,050 1,570 4,375 11,995 $ 5,500 550 6,050 1,570 4,375 $ 11,995 $ 5,500 550 $ 6,050 1,570 4,375 $ 11,995 5,500 550 6,050 1,570 4,375 11,995 5,500 550 $ 6,050 1,570 4,375 $ 11,995 5,500 550 6,050 1,570 4,375 11,995 $ 33,000 3,300 $ 36,300 9,420 26,250 $ 71,970 $ $ $ Total costs $176,809 $174.477 $174,411 $174,185 $175,125 $175,041 $1.050.048 Number of treatments 980 956 944 940 956 960 5,736 Cost per treatment $180.42 $182.51 $184.76 $185.30 $183.19 $182.33 $183.06 LAKESIDE HOSPITAL Exhibit 1. Cost Allocation Report Prior Fiscal Year Admin. and Operation Laundry House- General of Plant and Linen keeping Payroll Sq Lbs. Sq. $ Footage Processed Footage Intern Nursing Physician Medical Medical Social Resident Dietary Admin Salaries Supplies Pharmacy Records Services Services No. of Hrs. of Hrs. of Dir. Phrm. No. of Hrs. of Hrs. of Meals Service Service Supp. $ Rev. $ Records Service Service Total Expense 72,626 52,251 88,955 97,563 32,109 30,550 72.880 5,729 5.586 50,660 1,591 10.887 33,750 4,655 Allo Total to be Direct cuted Allo . Depre- Cost Center Expenses Expenses cated cation Basis of Sq. General Services Allocation Footage 1. Depreciation 2.275,079 2.275.079 2. Admin and general 6,042,311 85.998 6.128,309 85.998 3. Operation of plant 1.626,535 151,616 1,778,151 78,990 4. Laundry and linen 482,869 119,3961 602,265 35,036 5. Housekeeping 1,135,662 163,455 1,299,117 38.221 6. Dietary 773,913 316,246 1.090,159 89,557 Professional Support 7. Nursing administration 321,118 364,392 685,510 27,392 8. Physician salaries 1,285,577 347,899 1,633,476 25,886 9. Medical supplies 1,241,042 153,031 1,394,073 55,830 10. Pharmacy 328,023) 215,218 543,241 46,310 11. Medical records 306,508 254.995 561,503 53,510 12. Social Services 309,143 199,636 508,779 35,694 13. Intern/resident services 640,795 417.985 1,058,780 95,880 Inpatient Care-Special 14. Operating rooms 3,179,736 1.620,903 258,775 15. Electrocardiology 349,552 79,326 18,155 16. Anesthesiology 1,232,988 549,354 37,583 17. Radiology 2,909,080 1,153,768 188.876 18. Laboratory 2,173,298 1,355.247 245,890 19. Blood bank 889,190 310,878 65.932 20. Physcial therapy 775,470 198,581 58,990 21. Renal dialysis 1,050,048 277,267 15,550 22. Oxygen therapy 1,065,514 23,917 5,733 Ambulatory Care 23. Emergency 446,164 805,198 16,881 24. Other (OPD) 1,592,046 1,603.159 168.492 Inpatient Care-General | 25. Adults and children 9,620,154 7,624,138 423.039 26. Intensive care 776,834 1.166.839 102.879 Total 42.828.649 2,275,079 280,065 251,790 35,668 105.037 114,791 125.144 143,676 25,152 20,589 31,180 36,660 48.967 21.941 78.559 19,305 15.884 25,698 25,566 37,727 16,857 60,332 1,645 2,588 36,880 70 143.015 1.723 12,062 5,169 424.651 163,490 177,601 100,337 27,760 16,590 159 12,843 327,866 28,898 5,583 26,489 579,206 173,123 4,688 134,451 656,483 225,301 4,203 173,181 131.297 60,473 1,719 46,556 61.822 40,336 3,506 25,663 69,550 12,320 6,954 9,855 7,728 5,352 318 4,013 15,242 78.645 418 2,468 7.251 3,904 516 42 279 42 114,008 609 108,405 45,067 46,285 160,381 4,800,639 1,0691 428,878 1,782,342 695| 4,062,848 3,528,545 1,200.068 974.051 22.5501 1,327,315 1,089.431 4,385 9.471 5.169 65,477 3,053 1,827 12,556 50,878 731 118,542 15.252 316,613 155,195 12.094 11,839 2,419 118,397 177.477 286,031 28.864 10,319 20,706 52.233 7,123 344,187 1,251,362 13,520 171,000 132,791 228,382 3,195,205 1,546,300 389,047 327,861 311,222 883.269 685,510 937,353 1,191,424 138,977 298,354 285,425 206,357 17,244,292 492.925 94.187 35,011 72.242 100.660 68,186 48,721 27,360 29,509 95.1591 1.943,673 6,128,309 1,778,151 602,265 1,299,117 1,090,159 685,510 1,633,476 1,394,073 543,241 561,503 508,779 1,058,780 42,828,649
