Table 2 Cost categories
Category | Description |
|---|---|
A. Recurrent cost | Â |
Personnel cost | It includes gross income of staff (including volunteer workers), complements of earnings (i.e. housing allowances, overtime, car allowances), human resource costs( cost of training for staff for at least 1 year during the last 3 years) and cost of performance -based incentives (both monetary and value of non-monetary). |
Administrative cost | It includes electricity, water, telephone bills, cleaning products, repairs, post office, printing, photocopying, and stationary. In addition, cost of spare parts purchased, servicing of the means of transport, fuels and lubricants consumed were also included. |
Pharmacy costs | These costs included the costs of drugs and vaccines consumed within the period. |
Laboratory costs | This group included all laboratory supplies used in the period. |
Medical supplies cost | This group included all medical consumables used in the period. |
B. Capital cost | Â |
Cost of building | It refers to all the rooms in the health care centre. The total area for the various rooms measured was multiplied by the cost per meter square to give the total replacement value. The cost per meter squared was obtained from the Estate officer at the district assembly ($14 US per meter squared). |
Vehicle costs | These included all vehicle costs (motorcycles, four-wheel vehicles, three wheel vehicles, ambulance and bicycles). |
Equipment cost | It includes cost of general equipment and equipment in the various rooms (waiting room, consulting room etc.) such as benches, tables, chairs etc. |