Volume : III, Issue : IV, April - 2014

Break–Even Analysis of Ct Scan Facility at A Multi–Specialty Hospital

Dr. P. Naveen Kumar

Abstract :

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 eak-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, eakeven analysis might seem so simple that one could do it mentally. But if it is being done well, that is not so. A good eakeven 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 eak even analysis was applied to know eak-even point. With a selling price per scan of Rs. 1800/-, eak-even point was at 3678 scans per year.

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Article: Download PDF   DOI : 10.36106/ijsr  

Cite This Article:

Dr. P. Naveen Kumar Break-Even Analysis of Ct Scan Facility at A Multi-Specialty Hospital International Journal of Scientific Research, Vol.III, Issue. IV Apr 2014

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