title: A break-even analysis of major ear surgery.
abstract: OBJECTIVE
  To determine variables which affect cost and profit for major ear surgery and perform a break-even analysis.
  
  
  METHODS
  Retrospective financial analysis.
  
  
  METHODS
  UK teaching hospital.
  
  
  METHODS
  Patients who underwent major ear surgery under general anaesthesia performed by the senior author in main theatre over a 2-year period between dates of 07 September 2010 and 07 September 2012.
  
  
  METHODS
  Income, cost and profit for each major ear patient spell. Variables that affect major ear surgery profitability.
  
  
  RESULTS
  Seventy-six patients met inclusion criteria. Wide variation in earnings, with a median net loss of £-1345.50 was observed. Income was relatively uniform across all patient spells; however, theatre time of major ear surgery at a cost of £953.24 per hour varied between patients and was the main determinant of cost and profit for the patient spell. Bivariate linear regression of earnings on theatre time identified 94% of variation in earnings was due to variation in theatre time (r = -0.969; P < 0.0001) and derived a break-even time for major ear surgery of 110.6 min. Theatre time was dependent on complexity of procedure and number of OPCS4 procedures performed, with a significant increase in theatre time when three or more procedures were performed during major ear surgery (P = 0.015).
  
  
  CONCLUSIONS
  For major ear surgery to either break-even or return a profit, total theatre time should not exceed 110 min and 36 s.
authors: Department of Otolaryngology, Addenbrooke's Hospital, Cambridge, UK.
authors: J D
authors: JD
authors: Wasson
authors: Department of Otolaryngology, Norfolk and Norwich University Hospital, Norwich, UK.
authors: J S
authors: JS
authors: Phillips
mesh_terms: D000768:Anesthesia, General; D003362:Cost-Benefit Analysis; D004423:Ear / Q000601:surgery*; D006784:Hospitals, Teaching; D006801:Humans; D016014:Linear Models; D009873:Operating Rooms / Q000458:organization & administration; D013506:Otologic Surgical Procedures / Q000191:economics*; D012189:Retrospective Studies; D017748:Time Management; D006113:United Kingdom