Data required and allocation method for the calculation of cost items
| Cost items | Cost data required for valuation of cost items (source of data) | Resource output data required for cost item calculation (source of data) | Allocation method for calculation of total cost of cost items | |
| Labour | Doctor | Salary payout for doctors of different grades (human resource, finance) | Time spent for different work activities (head of cardiology department) | Apportioned working hours * salary payout of doctors |
| Others | Salary payout for staffs other than doctors (human resource, finance) | Not applicable | Total salary of all staff | |
| Capital | Asset inventory, year and price of purchase (engineering, finance) | Not applicable | Total equivalent annual cost (EAC) of all assets | |
| Consumables | General | Total cost of general consumable supplied to: (based on the availability of any of the below)
| Workload ratio in terms of inpatient bed days at: (based on the best cost data available)
| Allocation of total cost to CW or CL to corresponding workload ratio For example, for centre I, allocated CW general consumable cost = total inpatient consumable cost * ratio of CW bed days to total inpatient bed days |
| PCI specific | Total cost of catheters, stents, balloons and wires (cardiology department purchase ledger) | Total number of PCI procedures (CL procedure logs) | Average cost per procedure | |
| Medication | Total cost of general medication supplied to: (based on the availability of any of the below)
| Workload ratio in terms of inpatient bed days at: (based on the best cost data available)
| For centres III, IV and V, actual cost of general and cardiac-specific medication supplied to CW was available. No further allocation needed. Allocation of total cost to workload ratio for centres I and II. | |
| Utility | Monthly utility bill (finance) | Space area of hospital indoor area, CW and CL (engineering) | Allocation of total utility bill to space ratio of CW or CL over total indoor area. | |
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Hospital support | Annual contract cost (finance) | Space area of hospital indoor area, CW and CL (engineering) | Allocation of total contract cost to space ratio of CW or CL over total indoor area. | |
| Dietary | Total dietary cost (dietary) | CW and hospital inpatient bed days (patient record office, CW census) | Allocation of total cost to workload ratio of CW bed days over hospital inpatient bed days | |
| Ancillary | Labour cost for all personnel, consumables cost to all four departments, allocated hospital support and utility costs based on space ratio (finance, human resource, pharmacy, engineering) | CW bed days Hospital inpatient bed days (patient record office, CW census) | Assumption of 60:40 ratio of utilisation by inpatient versus outpatient departments. Allocation of total inpatient ancillary services cost to workload ratio of CW bed days over hospital inpatient bed days. | |
CL, catheterisation laboratory; CW, cardiac ward.