The true cost per minute
Build a transparent cost model for each equipment treatment instead of hiding the device inside general overhead.
The situation
Two treatments can share a tariff while using very different equipment, consumables and practitioner time. Checkout makes the prices look similar; a cost model may show a different margin. Without a documented cost per minute, the tariff relies on assumptions that are difficult to test.
Illustrative centre — example figures only
Imagine two treatments both priced at €60. One uses a €30,000 device and a €900 wear part; the other uses about €12 of product and no device. For a separate depreciation example, a €24,000 device assigned an estimated 4,000-hour useful life contributes €6 per operating hour before energy, wear, product and staff time. These figures teach the calculation; they are not Qleven benchmarks, accounting advice or measured client results.
The common mistake: costing only product and practitioner time
A tariff may account for consumables and staff time while treating the device as a general overhead. That makes it difficult to see which services carry depreciation, energy and component wear. The goal is not to manufacture precision: it is to state assumptions openly and improve them as better data becomes available.
The method: a three-layer cost model
A suitable meter or device log can help estimate energy use and runtime. Combine that evidence with financial and technical assumptions reviewed by the relevant advisers.
- Layer 1 — Depreciation or capital allocation: equipment cost ÷ the useful operating life chosen with your accountant = equipment cost per hour. Use the accounting treatment appropriate to your market.
- Layer 2 — Energy: measured or specified consumption per session × the centre’s applicable energy tariff.
- Layer 3 — Wear: replacement-component cost ÷ its manufacturer-rated operating hours, pulses or cycles.
- Complete the model: convert the three layers to the actual session duration, then add consumables, practitioner time and other attributable costs. Compare the documented estimate with the tariff and test how sensitive it is to each assumption.
✎ Practical exercise · Build the truth table (20 min)
- 1Choose three high-volume treatments that use equipment.
- 2Estimate the cost per minute for each using the three layers. Use manufacturer documentation where measured data is not yet available and label every assumption.
- 3Place the estimated session cost beside the current tariff.
- 4Review the ranking with the centre’s accountant or finance owner before changing price, treatment duration or protocol.
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