From: Incremental analysis of the reengineering of an outpatient billing process: an empirical study in a public hospital
Cash billing
Smartcard billing
Cost items
Amount (%)
Labor
4.35 (67.2)
4.12(74.4)
Material
0.23 (3.6)
0.23 (4.1)
Depreciation & Repair
0.91 (14.1)
0.35 (6.3)
Indirect
0.98 (15.1)
0.84(15.2)
Sum
6.47
5.54
Other
2.87
Total
8.41