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KMID : 0358119800060020093
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Journal of the Korean Public Health Association
1980 Volume.6 No. 2 p.93 ~ p.103
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A Study on Utilization and Profitability Analysis of Computed, Tomographic Total
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Abstract
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The recent performance of the computed, topographic total-body scanner. (CT/T´, scanner) at Seoul National University Hospital was investigated during the first three months of-1980. The study was undertaken to analyze utilization status, cost and revenue data, and to examine profitability of the CT unit.
Utilization data was compared to the results of similar studies conducted in U.S.A. in 1977 and 1978. These are Ronald G. Evans and R. Gilbert Jost"s studies on "Economic Analysis of Body Computed Topography Units Including Data on Utilization" and "Utilization - of Body Computed Topography Units" Cost of the CT unit was calculated- ?-by applying actual costing system, and profitability was examined in terms of break-even analysis.
The study showed an average operation of 5.2 days per week, serving 38 patients per week. Most of the scans, 93%, were performed for the head examinations. CT scans are done in a scheduled appointment. However, the delay time is relatively high because of a long list; 2. 5 days for the inpatients and 3.7 days for the outpatients. Particularly, it is conspicuous to note that the frequency of contrast agent usage was so high, 96% of the total examinations, in comparison with the reference data of 68%.
The study reveals that the revenue accrued by the operation of CT scanner exceeded the actual cost, W65, 680, 000 versus W63, 092, 000.
The net profit, thus, amounted to W2 588,000 for the study period of three months. The break-even point was calculated as W62, 732, 000 with 4.5 percent of M/S ratio. The profitability of the CT room at SNUH was remarkably low, showing the ratio of profit to revenue, 3.95, and the rate of return on investment, 0.3%.
All these facts in minds, the study recommends to extend the operation time by four hours a day in order to improve the endangered profitability.
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KEYWORD
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