Cost data organization

Costs of goods and services seem intuitively simple to quantify. However, a number of potentially complicated issues must be considered. When identifying the goods or services, will the actual cost (wholesale cost) to the pharmacy or health care organization be measured, or will the charge to the patient or payer (retail cost) be measured Sometimes access to cost data may be limited, or the data may be entirely unavailable. For instance, if Cynthia Marshall was using a hospital database to collect hospitalization and emergency department information for the HMOs heart failure patients, it may be impossible to isolate the actual costs related to heart failure, particularly if a patient was admitted for multiple reasons. 

In this sheet image scanner, two-dimensional array of sensor cells cover the large area entirely and the data are read electrically, avoiding mechanical scans. We believe that the electronic scan method would be practical, because the manufacturing costs of organic transistors are expected low even for large-areas. 

The project team must detail all past costs that the project has incurred since its inception (start of EvP) on an annual basis. In addition, an annual project financial information table (ProFIT) data sheet should be presented. This sheet contains the revenue and cost forecasts for the upcoming ten-year period. It computes net present value (NPV) of future cash flows and return on capital employed (ROCE) automatically. At this stage, the team is expected to include detailed production costs data as well as estimates of plant costs (based on an engineering estimate, for example). The ten-year projection should be provided for three scenarios base, optimistic, and pessimistic. These cases are not meant to be simple percentage changes of the sales projections. Instead, the team should try to identify the drivers of the project s success and construct alternatives for the future that lead to different results for the project. The base case should be the most likely case. The optimistic scenario should be based on the positive development of some (not all) key success factors. The pessimistic scenario is usually the minimum feasible case, meaning a situation where the organization would still prusue the project, but some factors do not develop in a positive way. 

Organization of cost data how it is presented to the decision maker. 

In partnership with data organizations in 37 states, AHRQ sponsors the Nationwide Inpatient Sample (NIS), a data bank of the Healthcare Cost and Utilization Project (HCUP). The HCUP is a federal-state-industry partnership that provides all discharge-related data from over 990 hospitals (i.e., about 8 million annual hospital stays) [5]. The NIS is the largest all-payer inpatient care data bank in the United States, and it can be used to derive national estimates of inpatient care. By using the data from this data bank, the AHRQ has been able to provide complication rates and risk-related data, even for quife rare surgical procedures, such as bariatric surgery [6]. 

For accountability to work, there must be a way to count success or failure There must be an accounting system. Many companies use a cost accounting system (discussed further in Section 35-5) for accidents. Managers must receive the cost data for it to have relevance for the department or organization. Other data may provide a way to organize the performance data. Examples are using severity, type of accident, and location. The additional breakdown may help the manager identify what to correct. 

The economics of FGD systems are site-specific and should be evaluated on a case-bycase basis. Nevertheless, some idea of the overall economics of flue gas desulfurization can be gained from Table 7-10 which provides data on 34 different FGD processes compiled from two reports issued by the Electric Power Research Institute. This organization has emerged as the major compiler of cost data for F(H) systems. Care should be taken in using these data since costs are strongly affected by the assumed bases, including scope of items... 

Environmental Science and Engineering, Inc., Eemoval of Volatile Organic Chemicals from Potable Water—Technologies and Costs, Noyes Data Coip., Park Ridge, N.J., 1986, pp. 23-40. 

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