Page 43 - TheTalents 2018 Debate11
P. 43
Side by side costing
Reusable scope
Lithovue
Cost Activity
Cost Per Case
Cost Activity
Cost per case
Reprocessing Labor
$45.85
Reprocessing Labor
$0
Reprocessing Consumables - Per Scope
$51.25
Reprocessing Consumables - Per Scope
$0
Reprocessing Consumables - Fixed Daily
$8.49
Reprocessing Consumables - Fixed Daily
$0
Repairs (Warranty Cost)
$953.88
Repairs (Warranty Cost)
$0
Acquisition of Scopes
$113.84
Acquisition of Scopes
$1500.00
Time savings: n/a
$0
Time savings: 14 min
-14 x $25/min = -$350
Total Cost Per Case
$1,173.30
Total Cost Per Case
$1,150.00
Taguchi K, Chi T, J Endo 2018
