Example of cost calculations for an operating room and a post-anaesthesia care unit

ObjectiveThe aim of this study was to evaluate the cost of an operating room using data from our hospital. Using an accounting-based method helped us.MethodsOver the year 2012, the sum of direct and indirect expenses with cost sharing expenses allowed us to calculate the cost of the operating room (OR) and of the post-anaesthesia care unit (PACU).ResultsThe cost of the OR and PACU was € 10.8 per minute of time offered. Two thirds of the direct expenses were allocated to surgery and one third to anaesthesia. Indirect expenses were 25% of the direct expenses. The cost of medications and single use medical devises was € 111.45 per anaesthesia. The total cost of anaesthesia (taking into account wages and indirect expenses) was € 753.14 per anaesthesia as compared to the total cost of the anaesthesia. The part of medications and single use devices for anaesthesia was 14.8% of the total cost.ConclusionDespite the difficulties facing cost evaluation, this model of calculation, assisted by the cost accounting controller, helped us to have a concrete financial vision. It also shows that a global reflexion is necessary during financial decision-making.