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Table 2 Cost and revenue distributed by activity

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

DescriptionTotal AmountConsultationsCataractGlasses
  BaseOutreachBaseOutreachBaseOutreach
Number of Procedures 47242563517441119531
Direct/Variable Costs
 Medications - Cost of goods sold17,360856721426130522
 Glasses - Cost of goods sold67736129644
 Gas785920
 Medication & spectacle deliveries272501820316318
 Outreach57737391112
 Supplies452452
Total Direct Costs25,5129069253362086156312774
Indirect/Fixed Costs
 Total Indirect Costs71,58734,49918,71714,15512052042969
Total Costs97,10043,56821,25120,363182083551744
Revenues
 Consultations82998299
 Care and treatment40639312
 Hospitalization1285572
 Cataract Operations22,33122,331
 Cataract Operations outreach20202020
 Prescription writing2525
 Medication sales22,31622,316
 Medication sales, outreach52515251
 Eyeglass sales, base24,88024,880
 Eyeglass sales, outreach18051805
 Prosthesis15113516
 Eyeglass accessories2121
 Others4848
Total Revenues:87,68031,271527922,403202024,9011805
Excess of Revenues over Expenses/(Expenses over Revenues)(9420)(12,297)(15,971)204020016,54661
Donations
 Donations16,2943961372128755391235111
 Others revenues400193104797115
Total Donations/Other Revenue:16,6944154382629555397246117
Excess of All Revenues over Expenses (Expenses over All Revenues)7274(8143)(12,145)4995559816,792178
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