[Calculation of the reprocessing costs of single-use tongs used in video-assisted surgeries].
The frequent reuse of disposable forceps instruments is justified by their high cost. However, few studies have been carried out on this topic. The objective of this study was to develop a methodological proposal for calculating the reprocessing costs for these instruments used in video-assisted surgery. A flowchart was developed for each phase of the reprocessing. This allowed subsequent identification of the cost components in terms of labor, materials and indirect expenses. From these data, a methodological proposal for cost calculation could be created, based on the Full Absorption Costing Method, including the spreadsheet for data collection.
Psaltikidis
Eliane Molina
EM
Enfermeira, Mestre pelo Programa de Pós-Graduação em Saúde do Adulto da EEUSP, Gerente de Enfermagem do Hospital Novo Atibaia. eliane.enf@hospitalnovo.com.br
Graziano
Kazuko Uchikawa
KU
Frezatti
Fábio
F
D003365:Costs and Cost Analysis / Q000379:methods; D003663:Decision Trees; D017743:Equipment Reuse / Q000191:economics; D020535:Video-Assisted Surgery / Q000191:economics* / Q000295:instrumentation*