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Title: Cost analysis of operation theatre at Zen hospital
Authors: Mishra, Ajeet
Keywords: School of Health Systems Studies
Mariappan, M.
Zen hospital
Issue Date: 2017
Abstract: Operating room services are one of the major cost and revenue-generating centres of a hospital. The cost associated with the provisioning of operating department services depends on the resources consumed and the unit costs of those resources. The study is carried out at the operation theatre department of Zen hospital from October 2016 to March 2017 after obtaining approval from concerned authorities, and later converted to yearly data for analysis. This study was observational and descriptive in nature. Marginal costing methodology was used to arrive at the cost for the provisioning of operation theatre (OT) services. Cost was calculated under two heads; as capital and operating cost. The yearly cost of providing operating room services at Zen hospital, Mumbai was calculated to be 4,43,21,614 rs for 2,250 surgeries which required 8,878 hours over a period of one year. This study at Zen hospital- operation theatre will act as rough estimates for planning for operation theatre services. Majority of the expenditures were for human resource (75.34 %) followed by operation theatre capital cost (18.1 %). The average number of surgeries performed with three major operating rooms is 7.5 in 33.6 hours per day. Per hour cost for operation theatre was calculated as 4,993 rs / Hour with operation theatre cost per bed is 4,22,111 rs. Cost per surgery is calculated as 19,698 rs. Of the total cost towards the provisioning of OT services, capital cost depreciation is18.1% while 81.9 % is operating cost. The results of this costing study will help in the future planning of resource allocation within the financial constraints.
Appears in Collections:Executive Post Graduate Diploma in Hospital Administration

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