Case Analysis_Rosemont Hill Health Center_V3

Department Pediatrics Family planning Adult medicine Nursing Mental Health Social services Community health Dental Subtotal

Exibit 2 : Cost & patient visits in 1975 No. of patient visits Salary ($) Other ($) Given 5000 20000 8000 total 28000 10000 5000 15000 20000 2100 30000 16000 46000 4000 27000 6000 33000 1400 15000 8000 23000 1500 32000 8000 40000 2500 5000 10000 15000 6400 20000 10000 30000 32900 154000 235000

Admistration Rent Utilities Laboratory work Cleaning Record keeping Total

38000

16000 7000

No of patients visits Avg cost per visit

2000 36000 10000 9000 6000 3000

Exibit 3 ; Floor Space &Floor lab usage Spaceby department (sq. feet) Department Pediatrics Family planning Adult medicine Nursing Mental Health Social services Community health Dental

40000 36000 10000 25000 6000 10000 362000

Adminstration Record keeping Laboratory

Lab usage (hours/year) 1000 1300 1800 300 1000 500 1100 1000 8000

1000 200 2400 100 0 0 100 200

500 300 1200 10000

0 0 0 4000

32900 11

FOR THE FAMILY PLANNING DEPARTMENT REMARKS Total Patients Attended Salary expense Salary Cost taken from Nursing department Salary Cost taken from Social Service department

10000 5000 1 nurse salary ($9000)Distributed between Family planning($4500) & Pediatrics($4500) evenly

4500

2 MSW's social workers divide their 50% of their 12000 divided in ratio of no. of salary($12000) in ratio of number of patients & one BA patients(10000/(32900-1500)*12000) + (8000/7) social worker divides his salary($8000) evenly in 7 departments (except dental)

4965

Total Salary expense Otherexpense

Calculation backup

14465 15000

Other expense taken from Nursing department Other expense taken from Social Service department

Other expense of 1 nurse ($2000)Distributed between Family planning($1000) & Pediatrics($1000) evenly

1000

3000 divided in ratio of no. of patients(10000/(329002 MSW's social workers divide their 50% of their other 1500))*3000 + (2000/7) expense($3000) in ratio of number of patients & one BA social worker divides his other expense($2000) evenly in 7 departments (except dental)

1241

Total Other expense

17241

Total Salary + other expenses

31706

ADMINISTRATIVE COST: RENT UTILITIES + CLEANING

3757 5850 2600

RATIO OF SALARIES SQUARE FOOT BASIS SQUARE FOOT BASIS HOUR BASIS

LAB WORK 1250 3040

RECORD KEEPING

RATIO OF PATIENTS

(14465/154000)*40000 (1300/8000)*36000 (1300/8000) )*(10000+6000) (No. of hours x lab people salary/hour ) + (Other cost X % lab time consumed) 4X200 + (200/4000)*9000 (10000/329000) *10000

48203 10000

EFFECTIVE COST TOTAL PATIENTS: EFFECTIVE COST PER PATIENT

4.82

CONCLUSION: As per new cost accounting method, Cost of Family planning department is $4.82 / Per patient. But as per current cost accounting method Avg cost per patient for family planing department is shown as 11$. So, we are bearing additional cost (6$ per patient) of Pedatrics,Adult medicine, Mental Health,Social services & Community health deapartments. Our earlier cost Extra cost of other departments that we are bearing

110000

61797

Calculation Old given cost - new calculated cost (=110000-48203)

Departments

Distribution of our extra cost among other departments Pediatrics Adult medicine Mental health Social services Community health

Ratio of per patient cost Calculation (Remarks) 768 (=0.7/56.3 * 61797) 39186 (=35.7/56.3 * 61797) 16465 (=15/56.3 * 61797) 5159 (=4.7/56.3 * 61797) 220 (=0.2/56.3 * 61797)

Per patient cost of departments incurring more than Per patient EXTRA $11/per patient cost cost of departments incurring more than $11/per patient cost ( Per patient cost - $11)

Pediatrics Adult medicine Mental health Social services Community health Total sum

Cost per patient 50.0

46.4

45.0

Cost per patients

40.0 35.0 30.0

26.0

25.0 20.0 15.0 10.0 5.0

15.7 11.7

Cost per patient

11.2 4.8

5.3

0.0

Departments

7.6

11.7 46.7 26 15.7 11.2 111.3

0.7 35.7 15 4.7 0.2 56.3

Exibit 2 : Cost & patient visits in 1975 Department No. of patient visits

Pediatrics Family planning Adult medicine Nursing Mental Health Social services Community health Dental Subtotal

5000 10000 2100 4000 1400 1500 2500 6400 32900

Admistration Rent Utilities Laboratory work Cleaning Record keeping Total

Expenses Other ($)

Salary ($)

Given total expense ($) (Salary+Others)

Salary change due to nurses serving for other departments

20000 5000 30000 27000 15000 32000 5000 20000 154000

8000 15000 16000 6000 8000 8000 10000 10000

28000 20000 46000 33000 23000 40000 15000 30000 235000

38000

2000 36000 10000 9000 6000 3000

40000 36000 10000 25000 6000 10000 362000

16000 7000

4500 4500 9000 -18000 0 0 0 0

Salary change due to Corrected salary Social workers serving for other departments

3054 4965 1945 2672 1678 -18857 2098 2446

Other expenses due to change in nurses working for other departements

27554 14465 40945 11672 16678 13143 7098 22446 154000

Other expense change due to social workers

1000 1000 2000 -4000 0 0 0 0

763 1241 486 668 419 -4714 525 611

Cost per patient 50.0

46.4

45.0

No of patients visits Avg cost per visit

32900 11

40.0

Exibit 3 ; Floor Space & lab usage by department Floor Space (sq. feet) Department Pediatrics 1000 Family planning 1300 Adult medicine 1800 Nursing 300 Mental Health 1000 Social services 500 Community health 1100 Dental 1000 8000 Adminstration Record keeping Laboratory

Rate of people working in lab ($/hour)

500 300 1200 10000

Lab usage (hours/year) 1000 200 2400 100 0 0 100 200

Cost per patients

35.0 30.0

26.0

25.0

20.0 15.0

15.7 11.7

11.2

10.0 5.3

4.8

5.0 0.0 Pediatrics

Family planning

Adult medicine

Nursing

Mental Health

Departments

0 0 0 4000

4

Social services

Community health

Corrected Other expense

Corrected total expense (Corrected Salary + corrected other expense)

9763 17241 18486 2668 8419 3286 10525 10611

37317 31706 59432 14339 25097 16429 17623 33057 235000

Adminstration ($) (% salary X Adminstration expense)

7157 3757 10635 3032 4332 3414 1844 5830 40000

Rent ($) (% sq ft X total rent)

Utilities +Cleaning ($) (% sq ft X Utility expense)

4500 5850 8100 1350 4500 2250 4950 4500 36000

Recordkeeping ($) (% patients X recordkeeping expense)

2000 2600 3600 600 2000 1000 2200 2000 16000

Department wise Laboratory expense ($) (No. of hours x lab people salary/hour ) + (Other cost X % lab time consumed)

Actual total customer service departme ntal expense

6250 1250 15000 625 0 0 625 1250 25000

58744 48202 97405 21162 36355 23548 28001 48583 362000

1520 3040 638 1216 426 456 760 1945 10000

1800

0

4320

0

1080

0

Expense-department wise (Average actual cost per visit) Dental 6%

Community health 9%

Cost per patient 11.2 7.6

Community health

Dental

Nursing 4%

11.7 4.8 46.4 5.3 26.0 15.7 11.2 7.6

10.5 10.5 10.5 10.5 10.5 10.5 10.5 10.5

Revenue - department wise

Pediatrics 9% Family planning 4%

Social services 12% Mental Health 20%

Average actual Charge per patient($) cost per visit (Revenue / no. of ($) patients) (actual total expense / No of patients)

Adult medicine 36%

Dental 20% Community health 8% Social services 5% Mental Health 4%

Nursing 12%