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									                                 UCH OB/GYN Department - Inpatient Surgery
                                      Budget and Actual Cost Report
                                       For Month Ended April 2003

                                                                      Budget          Actual
                                        Budget Allocation Rate      for Month        Incurred     Variance
Bed/days:
 Available (40 bed ward)                                                     1,200        1,200            0
 Occupied                                                                    1,140        1,006         (134)
 Percent occupied                                                            95.0%        83.8%       -11.2%
Ward space - square feet                                                     5,500        5,500            0

             Direct Costs
Wages:
 Nursing services                       $265 per patient bed/day      $302,100        $273,194      $28,906
 Clinical support staff                  $70 per patient bed/day        79,800          75,225        4,575
 Administrative staff                    $12 per patient bed/day        13,680          11,052        2,628
                                                                      $395,580        $359,471      $36,109
Supplies:
  Pharmaceutical                        $210 per patient bed/day      $239,400        $209,886      $29,514
  Medical supplies                       $55 per patient bed/day        62,700          55,839        6,861
                                                                      $302,100        $265,725      $36,375
Diagnostic/Therapeutic:
 Diagnostic imaging                     $50 per patient bed/day        $57,000         $57,280        ($280)
 Laboratory tests                       $75 per patient bed/day         85,500          76,992        8,508
 Radiotherapy                           $20 per patient bed/day         22,800          23,382         (582)
                                                                      $165,300        $157,654       $7,646
Total direct costs                                                    $862,980        $782,850      $80,130

              Indirect Costs
Patient services:
  Dietary                               $50 per patient bed/day        $57,000         $52,200       $4,800
  Laundry                               $14 per patient bed/day         15,960          14,130        1,830
  Housekeeping                          $12 per patient bed/day         13,680          12,855          825
  Medical records                       $10 per patient bed/day         11,400          10,650          750
  Social service                        $10 per patient bed/day         11,400          10,075        1,325
                                                                      $109,440         $99,910       $9,530
Medical equipment depreciation            $17,300 per month            $17,300         $17,300           $0
General services:
 Operation of plant                    $3.60 per ward square foot       $19,800         $20,100       ($300)
 Plant depreciation                    $5.80 per ward square foot        31,900          31,890          10
 Employee benefits                     12.5% of employee wages           49,448          45,100       4,348
 Administration                         $95 per patient bed/day         108,300         100,455       7,845
 Liability insurance                       $45,000 per month             45,000          45,100        (100)
                                                                       $254,448        $242,645     $11,803
Total indirect costs                                                   $381,188        $359,855     $21,333
Total costs                                                          $1,244,168      $1,142,705    $101,463
                           UCH OB/GYN Department - Inpatient Surgery
                                    Direct Cost Details

                                              Standard                  Actual Incurred for April
                                   Average       Average                   Average        Average
                                      Wage     Hours per     Rate per        Wage        Hours per
Labor:                            Rate/Hour     Bed/Day      Bed/Day     Rate/Hour        Bed/Day
  Nursing services                 $22.471        11.793     $265.00       $22.145          12.263
  Clinical support staff           $17.500         4.000      $70.00       $17.640           4.239
  Administrative staff             $12.500         0.960      $12.00       $12.020           0.914

                                                Average                                  Average
                               Average Cost     Units per    Rate per Average Cost       Units per
                                   per Unit     Bed/Day      Bed/Day      per Unit       Bed/Day
Supplies:
  Pharmaceuticals                   $76.364        2.750     $210.00       $78.730          2.650
  Medical supplies                   $6.452        8.524      $55.00        $6.511          8.525
Diagnostic/Therapeutic:
  Diagnostic imaging              $347.200         0.144      $50.00      $353.652          0.161
  Laboratory tests                 $68.677         1.092      $75.00       $66.666          1.148
  Radiotherapy                    $571.300         0.035      $20.00      $566.890          0.041
                          UCH OB/GYN Department - Inpatient Surgery
                          Clinical Category Cost Study - Budgeted Data
                                   For Month Ended April 2003

                                          GEN-GYN          RE-IVF         ONCO         Total
Budgeted bed/days                             312            393           435        1,140

             Direct Costs
Wages:
 Nursing services                             98,743       85,730        117,627    302,100
 Clinical support staff                       26,774       21,852         31,174     79,800
 Administrative staff                          4,315        3,866          5,499     13,680
                                             129,832      111,448        154,300    395,580
Supplies:
  Pharmaceutical                              61,823       56,582        120,995    239,400
  Medical supplies                            11,179       22,359         29,162     62,700
                                              73,002       78,941        150,157    302,100
Diagnostic/Therapeutic:
 Diagnostic imaging                           19,037       12,757         25,206     57,000
 Laboratory tests                             27,333       22,370         35,797     85,500
 Radiotherapy                                      0            0         22,800     22,800
                                              46,370       35,127         83,803    165,300
Total direct costs                           249,204      225,516        388,260    862,980

              Indirect Costs
Patient services:
  Dietary                                     16,422       12,420         28,158     57,000
  Laundry                                      5,411        4,286          6,263     15,960
  Housekeeping                                 4,353        3,816          5,511     13,680
  Medical records                              2,761        2,843          5,796     11,400
  Social service                               3,071        2,684          5,645     11,400
                                              32,018       26,049         51,373    109,440
Medical equipment depreciation                 3,681        8,019          5,600     17,300
General services:
 Operation of plant                            6,628        4,954          8,218      19,800
 Plant depreciation                            8,522        9,450         13,928      31,900
 Employee benefits                            14,894       16,128         18,426      49,448
 Administration                               21,158       43,172         43,970     108,300
 Liability insurance                          16,284       15,575         13,141      45,000
                                              67,486       89,279         97,683     254,448
Total indirect costs                         103,185      123,347        154,656     381,188
Total costs                                  352,389      348,863        542,916   1,244,168

								
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