Table 2

Cost centre inputs

Unit costInputsData collection units
(how data will be collected)
Data collection on salary/prices
OPDHuman resourceTime allocation interview and observationAccounts department
CapitalArea in square feetRental price (key informant interviews)
FurnitureQuantity in numbers from Indent registers and physical verification Central procurement store
 Online sources
EquipmentQuantity in numbers from indent registers and physical verification Central procurement store
 Online sources
DrugsQuantity in numbers from indent registers Central procurement store
 Online sources
ConsumablesQuantity in numbers from indent registers Central procurement store
 Online sources
Utility (laundry)Quantity from speciality records Outsourced: expenditure data
 In-house: costing as a single cost centre
OverheadsExpenditure in INR from accounts departmentExpenditure data in INR
IPD/
ICU
Human resourceTime allocation interview and observationAccounts department
CapitalArea square feetRental price (key informant interviews)
FurnitureIndent registers and physical verificationCentral procurement store
Online sources
EquipmentIndent registers and physical verificationCentral procurement store
Online sources
DrugsIndent registersCentral procurement store
Online sources
ConsumablesIndent registersCentral procurement store
Online sources
Utility (kitchen and laundry)Quantity from speciality recordsOutsourced: expenditure data
In-house: costing as a single cost centre
OverheadsExpenditure in INR from accounts departmentExpenditure data in INR
OTHuman resourceTime allocation interview and observationAccounts department
CapitalArea in square feetRental price (key informant interviews)
FurnitureIndent registers and physical verificationCentral procurement store
Online sources
EquipmentIndent registers and physical verificationCentral procurement store
Online sources
DrugsIndent registersCentral procurement store
Online sources
ConsumablesIndent registersCentral procurement store
Online sources
Utility (laundry)Quantity from speciality recordsOutsourced: expenditure data
In-house: costing as a single cost centre
OverheadsExpenditure in INR from accounts departmentExpenditure data in INR
  • ICU, intensive care unit; INR, Indian rupees; IPD, inpatient department; OPD, outpatient department; OT, operation theatre.