Financing technical-medical activities. CT scanner example in France (1986)

To analyze the french methods for financing technical-medical activities as CT scanners, and to assess if they can face, or not, the management constraints of such activities a financial simulation has been executed. First, current expenditures are totalized (including depreciations and financial charges) with variations according to the numer of examinations per year. Costs are classified especially according to fixed and variable charges: the weight of fixed charges, especially equipment charges, is the most significant. It's very high in yearly expenditures. Most, that involves a very fast decreasing cost with increasing number of procedures. Second, consequences of such accounts are analyzed: - on private CT scanners, Payed with a charge per examination whatever would be the factor's cost; - on public CT scanners, payed with an annual allowance; in this case charges equal receipts whatever would be the cost for a procedure. Third, a break point is defined; either the annual activity is higher: there would be an excedent; either it is lower: there would be a deficit. Then, those results are reported to CT-scanners activity's data in France (1986). After all, financing systems themselves, are discussed and a few hypothesis to explain those desadjustments between charges and their financing way are suggested