Table 15

Cost-benefit analysis (German model)

Parameter	Rate	Year								Total
Parameter	Rate	1	2	3	4	5	6	7	8	Total
Number of patients per year		150	150	150	150	150	150	150	150	1200
Mean sessions per patient		17.9	17.9	17.9	17.9	17.9	17.9	17.9	17.9
Sessions per year		2691	2691	2691	2691	2691	2691	2691	2691
Sessions per day		10.8	10.8	10.8	10.8	10.8	10.8	10.8	10.8
Number of units		1								1
Capital costs*		300 000								300 000
Service costs	12.0%†			36 000	36 000	36 000	36 000	36 000	36 000	216 000
Depreciation	15.0%		45 000	45 000	45 000	45 000	45 000	45 000	45 000	315 000
Reimbursement per session		145.14	145.14	145.14	145.14	145.14	145.14	145.14	145.14
Reimbursement per year		390 572	390 572	390 572	390 572	390 572	390 572	390 572	390 572	3 124 574
Operational costs per year	50%‡	260 381	260 381	260 381	260 381	260 381	260 381	260 381	260 381	2 083 049
Economy per patient	20%§	8795	7036	5629	4503	3602	2882	2306	1844	36 597
Economy per year		1 319 232	1 055 386	844 309	675 447	540 358	432 286	345 829	276 663	5 489 509
Earnings per year		1 709 804	1 445 958	1 234 880	1 066 019	930 929	822 858	736 401	667 235	8 614 083
Total costs per year		560 381	305 381	341 381	341 381	341 381	341 381	341 381	341 381	2 914 049
Economy and EBIT		1 149 423	1 140 576	893 499	724 637	589 548	481 477	395 019	325 854	5 700 034
EBIT		−169 809	85 191	49 191	49 191	49 191	49 191	49 191	49 191	2 10 525
Cumulative EBIT		−169 809	−84 619	−35 428	13 762	62 953	112 143	161 334	210 525

*Acquisition price+shipment+installation+training.
†Share of capital costs per year.
‡Profit rate.
§Annual depreciation rate of the economy.
EBIT, earnings before interest and taxes.