Skip to main content

Advertisement

Table 1 Cost categories and apportionment methods

From: Two-tier charging in Maputo Central Hospital: Costs, revenues and effects on equity of access to hospital services

Cost category Indirect cost centre (where applicable) Final apportionment
Non-salary personnel expenses   
Per diems Administration Inpatient equivalents
Funeral subsidy   Total salary cost
Goods   
Fuel and lubricants Transport and logistics Number of admissions
Infrastructure maintenance   Floor space
Equipment maintenance   Equipment value
Perishable stationery Administration Inpatient equivalents
Uniform and shoes   Total staff numbers
Other perishable goods Administration Inpatient equivalents
Services   
Communications Administration Inpatient equivalents
Flight tickets Administration Inpatient equivalents
Facility rent Administration Inpatient equivalents
Infrastructure maintenance   Space
Equipment maintenance   Equipment value
Transport and cargo Transport/logistics Admissions
Insurance Administration Inpatient equivalents
Legal representation Administration Inpatient equivalents
Consultancy and technical assistance Administration Inpatient equivalents
Water and electricity   Floor space
Health information Administration Inpatient equivalents
Other services   Floor space
Current transfers   
Customs tax Administration Inpatient equivalents