Calculation of the reprocessing costs of single-use tongs used in video-assisted surgeries

Authors

  • Eliane Molina Psaltikidis Hospital Novo Atibaia
  • Kazuko Uchikawa Graziano USP; EE; Departamento de Enfermagem Cirúrgica
  • Fábio Frezatti USP; FEA; Departamento de Contabilidade e Atuária

DOI:

https://doi.org/10.1590/S0080-62342006000200012

Keywords:

Surgical instruments, Equipment reuse, Costs and cost analysis, Video-assisted surgery, Disposable equipment

Abstract

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.

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Published

2006-06-01

Issue

Vol. 40 No. 2 (2006)

Section

Relato de Pesquisa

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

Psaltikidis, E. M., Graziano, K. U., & Frezatti, F. (2006). Calculation of the reprocessing costs of single-use tongs used in video-assisted surgeries. Revista Da Escola De Enfermagem Da USP, 40(2), 236-246. https://doi.org/10.1590/S0080-62342006000200012