Cost Calculation Interpretation in Determining Medical Service Ratios Based on Occupational Risk

Abstract

This study analyzed the cost calculation process for determining medical services service ratios based on occupational risk aspects. The research addressed the challenge of aligning service pricing with the actual resources consumed and the specific risks faced by medical services providers. A qualitative approach was employed, utilizing in-depth interviews and documentation interpretation to evaluate both direct and indirect costs associated with medical procedures. The study investigated how occupational safety standards and potential workplace hazards were integrated into the financial structure of service delivery. The findings revealed that current rate-setting mechanisms often undervalued risk-related expenses, leading to discrepancies between operational costs and revenue. The research identified specific cost components, incorporating protective equipment and insurance premiums, that significantly influenced the final price of services. It was concluded that a more robust accounting framework, which explicitly accounts for occupational risk, was essential for financial sustainability and fair pricing in the medical services sector.