Boston Children's Hospital: Measuring Patient Costs 112-086 Exhibit 14 Orthopaedic Cast Room: Summary of Personnel Costs and Available Time Ambulatory Orthopedic Plaster/Cast Service Resource Costs Surgeon Technician Representative Salary and Fringes $ 440,000 $ 73,160 $ 52,370 Billing Support 62,000 Malpractice Insurance 48,000 Professional Expenses 38,100 Administrative Support 26,900 Departmental Administration 20,000 10,000 10,000 Miscellaneous, other 58,000 Total $ 693,000 $ 83,160 $ 62,370 Available Time Maximum, after weekends 261 261 261 Vacation, holidays, leave, etc 41 30 30 Available Days per year 220 231 231 Maximum hours per day 12.0 7.5 7.5 Less: research, teaching, and other 4.5 Less: breaks 1.50 1.50 Available hours per day 7.5 6.0 6.0 Available hours per year 1,650 1,386 1,386 Available minutes per year 99,000 83,160 83,160 Cost per minute $ 7.00 $ 1.00 $ 0.75 Procedure Minutes Long leg cast, cotton padding 0.25 60.0 Long leg cast, Gore-Tex padding 0.25 60.0 11.0 Petrie long leg cast 0.25 103.5 Clubfoot cast (hospital; initial visit) 13.0 17.0 Clubfoot cast (hospital; replacement visit) 13.0 22.0 Clubfoot cast (hospital; final visit) 8.0 Source: Casewriter analysis. All cost numbers found in this case have been created artificially by the case writers for illustrative purposes only and do not represent actual cost data of the organization. 2719:35 M . I LIE1 .Ill 7% 2 qa_attachment_1651913995652.jpg 4. Use the accompanying Excel worksheet to calculate the costs and margins of the different orthopedic casts using the TDABC method? a) See attached Excel document O