A model for costprice calculation within veterinary medicine
Berg, S.H.W. van de
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This thesis presents a model for cost price calculation within veterinary medicine and practice. The model has been designed with realism, clarity, easy use, broad application, modular, non marketing biase and management / business support as key elements. This has resulted in a model that does not use a propertarian format or software, and is functional on lower power hardware, applicable in all veterinary fields. The model divides costs in the following categories: overhead, staff, medicine, costs of sale and external costs. The sum of these categories and their respective share in total cost are the final result of the model. In 'discussion' much information is provided regarding the choices made when calculating a cost price. From illustrations of the model it can be concluded that the model is an effective tool for management of veterinary practices. For example the model shows that dividing cost price calculation in calculations for different sectors adds unwanted and nonrequired complexity. This also holds for cost price calculations of different parts of the practice (for example, calculating operating room housing costs over waiting room housing costs). Concluding the illustrations show that the biggest factor in cost price calculation is staff costs, the ratio direct and indirect costs of staff and the price of medication.