RESUMO
ABSTRACT: This study aimed to evaluate the economic efficiency of DD treatment on milk yield in lame cows suffering from DD. A total of 33 Holstein dairy cows with DD were included in the study. The milk yields were assessed as (1st); beginning milk production (BMP), (2nd); peak milk production before the diagnosis (PMPBD), (3rd); diagnosis day milk production (DMP), and (4th); post-treatment milk production (TMP). In the first stage of analyses, using the E-views equity test of means program, cows were classified into three groups for diagnosis time of DD according to the day in milk (DIM) (Group 1: 0 ≤ DIM ≤ 50, Group 2: 51 ≤ DIM ≤ 100, and Group 3: 101 ≤ DIM ≤ 150). Analysis of variance (ANOVA F-Test) and the Welch F-Test were conducted to compare the means of TMP to BMP, PMPBD, and DMP. Differences between TMP and DMP were statistically significant in all three groups. In the second stage of analyses, a cost-benefit analysis was conducted to determine the break-even point for each group to cover treatment costs for increasing milk yield. The DIM of DMP was considered as the gained milk yield per cow. Treatment cost and the mean break-even DIM for each group was then calculated. After treatment, the mean optimum break-even day for Groups 1, 2, and 3 was determined as 18.68, 26.43, and 27.14, respectively. Results suggested that treatment of DD may be considered as favorable and useful for a dairy economy.
RESUMO: Esse estudo tem o objetivo de avaliar a eficiência econômica no tratamento da DD na produção de leite em vacas tratadas com claudicao. Foram incluidas no total 33 vacas leiteiras Holstein com DD nesse estudo. A produção de leite foi avaliada (1°); início da produção de leite (BMP), 2°; pico na produção de leite antes do diagnostico (PMPBD), (3°); dia de diagnostico da produção de leite (DMP), e (4°); produção de leite pós-tratamento (TMP). Na primeira etapa das análises, utilizamos o programa E-views Equity Test of Mean, as vacas foram classificadas em três grupos para o tempo de diagnostico de DD Segundo o dia do leite (DMI) (Grupo 1: 0 ≤ DIM ≤ 50, Grupo 2 : 51 ≤ DIM ≤ 100 e Grupo 3: 101 ≤ DIM ≤ 150).A análise de variância (ANOVA F-Test) e o Welch F-Test foram conduzidos para comparar as medias de TMP a BMP, PMPBD e DMP. Diferenças entre TMP e DMP foram estatisticamente significativas nos três grupos. No segundo estágio das análises, uma análise de custo-benefício foi realizada para determinar o ponto de equilíbrio para cada grupo para cobrir os custos de tratamento e aumentar a produção de leite. O DIM de DMP foi considerado como a produção de leite adquirida por vaca. O custo do tratamento e o DIM médio de equilíbrio para cada grupo foram então calculados. Após o tratamento, o dia de equilíbrio ideal médio para os Grupos 1, 2 e 3 foi determinado como 18,68; 26,43 e 27,14, respectivamente. Os resultados sugerem que o tratamento de DD pode ser considerado favorável e útil para uma economia leiteira.
RESUMO
BACKGROUND: Cost containment through continuous quality improvement of medical service is required in an age of a keen competition of the medical market. Laboratory managers should examine the matters on make-or-buy decision periodically. On this occasion, a break-even point analysis can be useful as an analyzing tool. In this study, cost accounting and break-even point (BEP) analysis were performed in case that the immunoassay items showing a recent increase in order volume were to be in-house made. METHODS: Fixed and variable costs were calculated in case that alpha fetoprotein (AFP), carcinoembryonic antigen (CEA), prostate-specific antigen (PSA), ferritin, free thyroxine (fT4), triiodothyronine (T3), thyroid-stimulating hormone (TSH), CA 125, CA 19-9, and hepatitis B envelope antibody (HBeAb) were to be tested with Abbott AxSYM instrument. Break-even volume was calculated as fixed cost per year divided by purchasing cost per test minus variable cost per test and BEP ratio as total purchasing costs at break-even volume divided by total purchasing costs at actual annual volume. RESULTS: The average fixed cost per year of AFP, CEA, PSA, ferritin, fT4, T3, TSH, CA 125, CA 19- 9, and HBeAb was won 8,279,187 and average variable cost per test, won 3,786. Average break-even volume was 1,599 and average BEP ratio was 852%. Average BEP ratio without including quality costs such as calibration and quality control was 74%. CONCLUSIONS: Because the quality assurance of clinical tests cannot be waived, outsourcing all of 10 items was more adequate than in-house make at the present volume in financial aspect. BEP analysis was useful as a financial tool for make-or-buy decision, the common matter which laboratory managers meet with.