Hospital Economics

Define the evaluation horizon

Choose a planning period, currency, accounting basis and financing assumptions. Keep taxes, exchange-rate exposure, inflation and residual value explicit. Use written quotations and your own finance data; no market price is supplied here.

Ownership cost components

A planning identity is: total ownership cost = acquisition + financing + installation + instruments and accessories + service + staffing and training + facility costs − residual value. Each term must use the same horizon and accounting basis. This is not a reimbursement or profitability forecast.

• Capital: which components and delivery costs are included in a written quote?
• Instruments: which procedure mix, documented use limits and replacement policies apply?
• Service: which exclusions, spare parts and downtime risks are priced?
• Staffing: what training, processing, operating time and backup coverage are required?

Volume & sensitivity

Divide consistently allocated costs by completed cases only when the denominator and period are explicit. Compare low, expected and high-volume scenarios using institution-supplied assumptions. Test procedure mix, downtime, instrument replacement and staffing changes. Zero cases makes cost per case undefined. Do not infer savings or a break-even point without a validated comparator and local revenue data.