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Dialysis Clinic, Inc.Two types of Dialysis:
Hemodialysis (HD) Peritoneal dialysis (PD)
Equipment intensive, in-clinic treatment
3 treatments per week
102 patients
$1.9 million in revenues
self-administered, in-home treatment
Daily treatment
62 patients
$1.1 million in revenues
Dialysis Clinic, Inc.
Cost Category
Total Cost
Alloc-ation Base
Units of Allocation Base
HD PD Total
Summary of Costs and Identification of Cost Drivers:
Standard Supplies
$664,900
Not applicable: these are direct costs
Episodic Supplies
$310,695
Dialysis Clinic, Inc.
Cost Pool
Total Cost
Allocation Base
Units of Allocation Base
HD PD Total
Summary of Costs and Identification of Cost Drivers:
Nursing RNsLPNsAdmin.Tech.s Total
$239,120 404,064 115,168 124,928
$883,280
RN FTEsLPN FTEstreatmentsdialyzer treatments
515
14,34314,343
24
20,6240
719
34,96714,343
Dialysis Clinic, Inc.
Cost Pool
Total Cost
Alloca-tion Base
Units of Allocation Base
HD PD Total
Summary of Costs and Identification of Cost Drivers:
General facilityAdminRecordsUtilities Total
$233,226 354,682 157,219 40,698
$785,825
Sq ftpatientstreatmtsKilowatts
18,900102
14,343563,295
11,10062
20,62499,405
30,000164
34,967662,700
Dialysis Clinic, Inc.
Cost Pool
Total Cost
Alloc-ation Base
Units of Allocation Base
HD PD Total
Summary of Costs and Identification of Cost Drivers:
Dur-able equip-ment
137,046 Nursing Svc Cost
$661,966 $221,314 $883,280
Dialysis Clinic, Inc.
Calculation of Overhead Rates:
Cost Pool Total cost Total Units of AllocationBase
Overhead Rate
NursingRNsLPNsAdminTechnicians Total
$239,120404,064115,168124,928
$883,280
719
34,96714,343
$34,160 per RN FTE$21,267 per LPN FTE$3.29 per treatment$8.71 per dialyzer treatment
Dialysis Clinic, Inc.
Calculation of Overhead Rates:
Cost Pool Total cost Total Units of AllocationBase
Overhead Rate
GeneralFacility AdminRecordsUtilities Total
$233,226354,682157,219
40,698$785,825
30,000164
34,967662,700
$7.774 per sq ft$2,163 per patient$4.496 per treatmt$0.0614 per kilowatt
Dialysis Clinic, Inc.
Calculation of Overhead Rates:
Cost Pool Total cost Total Units of AllocationBase
Overhead Rate
Durable equipment
$137,046 $883,280 $0.15516 per nursing service dollar
Dialysis Clinic, Inc.
Allocation of Costs using A.B.C.:
Cost Category
O/H Rate
HDUnits
HDCost
PDUnits
PDCost
Standard supplies
Episodic Supplies
Direct cost
Direct cost
$512,619
98,680
$152,281
$212,015
Dialysis Clinic, Inc.
Allocation of Costs using A.B.C.:
Cost Pool
O/H Rate
HDUnits
HDCost
PDUnits
PDCost
NursingRNsLPNsAdminTech.s Total
34,16021,267
3.298.71
5 FTEs 15 FTEs 14,343* 14,343*
* treatments
$170,800318,998
47,240124,928
$661,966
24
20,6240
$68,32085,06667,928
0221,314
Dialysis Clinic, Inc.
Allocation of Costs using A.B.C.:
Cost Pool
O/H Rate
HDUnits
HDCost
PDUnits
PDCost
generalfacilityadminrecordsutilities Total
7.7742,1644.496.0614
18,900 sq ft102 patient
14,343563,295
$146,933220,595
64,48934,593
$466,610
11,10062
20,62499,405
$86,293134,087
92,7306,105
319,215
Dialysis Clinic, Inc.
Allocation of Costs using A.B.C.:
Cost Pool
O/H Rate
HDUnits
HDCost
PDUnits
PDCost
durable equip-ment
$.15516 per
nursing dollar
661,966 $102,785 221,314 $34,261
Dialysis Clinic, Inc.
Summary of Costs:
Cost Category HD PD
Standard SuppliesEpisodic SuppliesNursing ServicesGeneral OverheadDurable equipment Total
$512,61998,680
661,966466,610102,785
$1,842,660
$152,281212,015221,314319,215
34,261$939,086
Dialysis Clinic, Inc.Summary of profitability:
HD PD
“Traditional” CostingRevenueDirect CostsIndirect Costs Net IncomeActivity-Based CostingRevenueDirect CostsIndirect Costs Net Income
$1,860,287611,299
1,389,347($140,359)
$1,860,287611,299
1,231,361$17,627
$1,146,488364,296416,804365,388
$1,146,488364,296574,790
$207,402
Dialysis Clinic, Inc.Summary of profitability:
HD PD
R.C.C. CostingRevenueDirect CostsIndirect Costs Net Income
$1,860,287611,299
1,117,463$131,525
$1,146,488364,296688,688
93,504