Break-even analysis of Ct scan facility at a multi-specialty hospital

Kumar, Naveen P (2014) Break-even analysis of Ct scan facility at a multi-specialty hospital. International Journal of Scientific Research, 3 (4). pp. 330-332. ISSN 2277 - 8179

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Among diagnostic imaging, CT imaging attracts the attention in terms of the diffusion of the technology and medical costs. Compared to tomography and angiography, CT imaging provides not only clear images but also causes less burden to patients. Of all the medical equipment cost in a hospital, the share of radiology may be as much as 40-60%. Breakeven analysis is a method used to forecast whether a specific business activity or group of activities will be profitable. The break-even point or "the point of indifference" is that point at which the level of activity for either method results in exactly the same cost. On the surface, breakeven analysis might seem so simple that one could do it mentally. But if it is being done well, that is not so. A good breakeven analysis estimates every possible expense that varies with production. Retrospective study was carried out in the department of Imageology of Kasturba Medical college hospital, with respect to CT scan facility and the workload over 3 years period, and break even analysis was applied to know break-even point. With a selling price per scan of Rs. 1800/-, break-even point was at 3678 scans per year.

Item Type: Article
Uncontrolled Keywords: Cost analysis; break-even sales of CT scan; break-even point; break-even analysis.
Subjects: Medicine > KMC Manipal > Hospital Administration
Depositing User: KMC Manipal
Date Deposited: 14 Apr 2014 04:14
Last Modified: 14 Apr 2014 04:14

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