Table 3

Apportioning statistics for joint resources

Input resourcesLevel of data collectionAllocation levelApportioning statistics
Human resourceSpecialityCost centre (OPD/IPD/ICU/OT)Based on time allocation and observation, salary will be apportioned to each cost centre
For shared human resources like ward boys, salary will be allocated to the respective departments based on the number of patients in each department
OutputOPD: number of patients
ICU/IPD: number of patients × average length of stay
OT: weighted average of number of procedures × time per procedure
CapitalSpecialitySpecialityTotal space of speciality in the facility based on area square feet
Cost centre (OPD/IPD/ICU/OT)Total space of cost centre in the speciality based on area square feet
Common areas like waiting areas, corridors, and so on will be allocated based on number of patients in each department
OutputOPD: number of patients
ICU/IPD: number of patients × average length of stay
OT: weighted average of number of procedures × time per procedure
FurnitureSpecialityCost centre (OPD/IPD/ICU/OT)Furniture used in each cost centre
Furniture in common areas like waiting areas, corridors, and so on will be allocated based on number of patients in each department
OutputOPD: number of patients
ICU/IPD: number of patients × average length of stay
OT: weighted average of number of procedures × time per procedure
EquipmentSpecialityCost centreEquipments used in each cost centre
Equipments in common areas like waiting areas, corridors, and so on will be allocated based on number of patients in each department
OutputOPD: number of patients
ICU/IPD: number of patients × average length of stay
OT: equipment use for each procedure will be estimated; then allocation based on weighted average of number of procedures × time per procedure
Drugs and consumablesSpecialityCost centreDrugs and consumables used in each cost centre
OutputOPD: number of patients
ICU/IPD: number of patients × average length of stay
OT: drugs and consumables used for each procedure will be estimated followed by apportioning on number of procedures
Utility (kitchen and laundry)SpecialityCost centreExpenditure on each cost centre
OutputOPD: number of patients
ICU/IPD: number of patients × average length of stay
OT: number of procedures
Overheads

 Electricity
 FacilitySpecialityCost will be allocated based on proportion of area
Cost centreCost will be allocated to each cost centre by using an electricity consumption factor
OutputOPD: number of patients
ICU/IPD: number of patients × average length of stay
OT: weighted average of number of procedures × time per procedure
 Water/gas/keroseneFacilitySpecialityCost will be allocated based on proportion of area
Cost centreCost will be allocated to each cost centre by proportion of area
OutputOPD: number of patients
ICU/IPD: number of patients × average length of stay
OT: weighted average of number of procedures × time per procedure
 Telephone/Internet/ securityFacilitySpecialityCost will be allocated based on proportion of area
Cost centreCost will be allocated to each cost centre by proportion of area
OutputOPD: number of patients
ICU/IPD: number of patients × average length of stay
OT: number of procedures
 Biomedical wasteFacilitySpecialityPer bed-day expenditure multiplied by number of beds in the speciality
Cost centreBased on number of bins in each cost centre
OutputOPD: number of patients
ICU/IPD: number of patients × average length of stay
OT: weighted average of number of procedures × time per procedure
  • ICU, intensive care unit; IPD, inpatient department; OPD, outpatient department; OT, operation theatre.