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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