Write down what expenses the medical institution may refer to basic, and which to the overhead. Division of expenses into conditionally constant (constant) and conditionally variable (variables) • Conditionally fixed (fixed) costs practically do not depend on the volume of services rendered (expenses on lighting of premises, heating, etc.). The amount of fixed costs remains unchanged when the volume of services rendered (time- based wages of workers, wages and accruals for wages of administrative staff, rental of premises, etc.). • Conditionally-variable (variable) costs vary in accordance with the volume of services rendered (costs for the purchase of medicines, supplies, food, etc.). In other words, the total amount of variable costs varies in proportion to the volume of services provided. Distribution of expenses by various sources of financing, units, types of services A modern medical organization has a complex structure, provides a large number of different types of services, spends numerous resources, receives funding from various sources. All this creates the problem of not only the classification of costs, but also their ordering. For the purposes of pricing (including taking into account the availability of other sources of financing (except for compulsory medical insurance)), it becomes necessary to distribute (allocate) costs to various departments, sources of financing, types of services provided, etc. The main tasks of cost allocation include their diversity: • by types of services provided (that is, a determination of what types of costs and in what volume account for a particular service); • by sources of financing (the costs of providing the same types of services with different sources of financing may be different). The algorithm for solving the problem of cost allocation includes the following sequence of actions: • to allocate costs for each of the articles to the main and overhead, direct and indirect, etc .; • allocate costs for each of the units; • to develop criteria for the allocation (redistribution) of costs in various situations; • determine the sequence (stages) of the distribution of costs. How to distribute overhead costs for different articles and sources? There are several ways: • the distribution of total overhead costs is proportional to the share of overheads in the payroll of the main divisions or the share of overheads in the total amount of costs using the overhead ratio; • the distribution of total overhead costs is proportional to the wage fund (as a variety, it is proportional to the ratio of the wage funds of the main clinical units to each other); • independent (independent, direct) distribution of certain types of overhead costs; • step-by-step (step-by-step) cost allocation method; • simultaneous distribution of costs. Distribution of expenses in proportion to the salaries of key personnel. The distribution of overhead (and general) expenses (Rn) is carried out according to the profile of the services provided in proportion to the payroll of the main staff according to the following formula: Rj = (Rn / F) x Fj, where Rj - overhead (general) expenses for the corresponding service profile; Rn - overhead (general) expenses of the institution in the total amount; F - the general payroll of core personnel; Fj - payroll fund for employees involved in the corresponding type of service (medical unit). Distribution of expenses in proportion to the salaries of key personnel. This calculation can be done by finding the distribution coefficient of overhead costs according to the following formula: Rj = Rn x Knr. The distribution coefficient of overhead costs is calculated by the formula: Kn = (Fj / F).
Write down what expenses the medical
institution may refer to basic, and which to
the overhead.
Division of expenses into conditionally constant (constant) and conditionally variable (variables)
• Conditionally fixed (fixed) costs practically do not depend on the volume of services rendered
(expenses on lighting of premises, heating, etc.).
The amount of fixed costs remains unchanged when the volume of services rendered (time-
based wages of workers, wages and accruals for wages of administrative staff, rental of premises,
etc.).
• Conditionally-variable (variable) costs vary in
accordance with the volume of services rendered (costs for the purchase of medicines, supplies, food, etc.). In other words, the total amount of variable costs varies in proportion to the volume of services provided.
Distribution of expenses by various sources of financing, units, types of services
A modern medical organization has a complex structure, provides a large number of different types of services, spends numerous resources, receives funding from various sources. All
this creates the problem of not only the classification of costs, but also their ordering. For the purposes of pricing (including taking into account the availability of other sources of financing (except for compulsory medical insurance)), it becomes necessary to distribute (allocate) costs to various departments,
sources of financing, types of services provided, etc.
The main tasks of cost allocation include their
diversity:
• by types of services provided (that is, a
determination of what types of costs and in
what volume account for a particular service);
• by sources of financing (the costs of providing
the same types of services with different
sources of financing may be different).
The algorithm for solving the problem of cost
allocation includes the following sequence of
actions:
• to allocate costs for each of the articles to the
main and overhead, direct and indirect, etc .;
• allocate costs for each of the units;
• to develop criteria for the allocation
(redistribution) of costs in various situations;
• determine the sequence (stages) of the
distribution of costs.
How to distribute overhead costs for
different articles and sources?
There are several ways:
• the distribution of total overhead costs is proportional to the share of overheads in the payroll of the main divisions or the share of overheads in the total amount of costs using the overhead ratio;
• the distribution of total overhead costs is proportional to the wage
fund (as a variety, it is proportional to the ratio of the wage funds of
the main clinical units to each other);
• independent (independent, direct) distribution of certain types of
overhead costs;
• step-by-step (step-by-step) cost allocation method;
• simultaneous distribution of costs.
Distribution of expenses in proportion to the salaries of key personnel.
The distribution of overhead (and general) expenses (Rn) is carried out according to the profile of the services provided in proportion to the payroll of the main staff according to the
following formula:
Rj = (Rn / F) x Fj,
where Rj - overhead (general) expenses for the corresponding
service profile;
Rn - overhead (general) expenses of the institution in the total
amount;
F - the general payroll of core personnel;
Fj - payroll fund for employees involved in the corresponding type of service (medical unit).
Distribution of expenses in proportion to the salaries of key personnel.
This calculation can be done by finding the
distribution coefficient of overhead costs
according to the following formula:
Rj = Rn x Knr.
The distribution coefficient of overhead costs is
calculated by the formula: Kn = (Fj / F).
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