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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