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Table 1 Fixed and variable cost categories as a percentage of revenue

From: Achieving self-sustainability of service delivery in an eye care program in Madagascar using time-driven activity based costing

Accounts2015 BalancesPercentage of Revenue
Revenue:
 Patient revenue91,68889.53%
 Donation revenue10,31610.07%
 Bank Revenue4120.40%
Total Revenue102,415100.00%
COGS:
 Medications COGS17,49517.08%
 Glasses COGS67736.61%
 Outreach Costs5770.56%
 Others8020.78%
Total COGS25,64725.04%
Gross Margin76,76874.96%
General and Admin Expense:
 Electricity17041.66%
 Fuel9240.90%
 Supplies & materials26322.57%
 Repair and Maintenance37143.63%
 Outside personnel1180.11%
 Transportation - base2180.21%
 Communication, internet, courier20251.98%
 Travel23812.32%
 Bank charges/Bank interest1790.17%
 Personel salary, training, clothing etc38,02737.13%
 Entertainment, unaccounted etc40543.96%
 Depreciation17,74217.32%
Total General and Admin Exp.73,71771.98%
Net Income (Loss)30512.98%
Patient revenue/All expenses 92%
Patient revenue/all revenue 90%
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