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Table 2 Apportionment method used for intermediate cost centres

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

Intermediate cost centre Apportionment
Central operating theatre Number of operations
Blood Consumption of blood units
Pathology Pathology investigations ordered
Clinical analysis Laboratory tests ordered
Imaging Images requested
Pharmacy Drug consumption
Food provision Patient and staff days
Laundry Patient days
Hygiene and cleaning Floor space
Mortuary Admissions
Transport and logistics Admissions
Administration Inpatient equivalents