2021 Volume 21 Issue 4 Pages 229-233
Generally, it is said that the number of surgeries in the acute care hospital is more profitable, but few reports had been examined based on the real data.
This time, the author had the opportunity to establish a new general thoracic surgery, and we examined how much the general thoracic surgery could be expected to contribute to the management of hospitals by using actual numbers. Furthermore, based on this data, the scale of investment was quantitatively analyzed using a payoff table.
The profit in the three months after the opening of general thoracic surgery was about 10 million yen for surgery and about 21 million yen for outpatient admission. The expenses were about 27 million yen for fixed costs such as the labor costs and surgical instruments, and about 13 million yen for variable costs such as surgical consumables. The proportional allocation of the personnel costs among the fixed costs was calculated by applying two doctors and two nurses involved in the surgery.
The break-even point sales were 40.22 million yen, which was 70 cases/year divided by the average surgery unit price of 5,730,000 yen. The quantitative analysis was performed by inputting into the payoff table for each pattern of the number of cases. If there were more than 65 cases/year, the most profit can be expected when purchasing surgical instruments and optical instruments, and in the case of 40 cases or less, buying only surgical instruments. The total number of surgery cases in the year 2017 was 60, and the total profit was about 60 million yen due to the increase in the number of lung cancer cases with high profit from the initial stage.
If more than 40 cases of surgery could be expected, the new general thoracic surgery was beneficial on the business administration of hospital.
