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Table 3 Total costs, sales and volume, by activity and year

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

Sava Eye Clinic
ActivityDescription201320142015201620172018
ConsultationsTotal Costs$43,766$55,998$64,819$93,256$103,712$114,381
Total Sales$23,167$32,236$36,550$52,356$65,487$79,923
% Cost Recovery53%58%56%56%63%70%
Price per unit2.95$4.87$5.02$7.9010.7111.47
Units785266257287662661136971
GlassesTotal Costs$12,456$12,460$10,098$18,250$17,148$29,998
Total Sales$23,475$27,887$26,706$42,820$44,569$60,542
% Cost Recovery188%224%264%235%260%202%
Price per unit11.93$11.50$16.19$21.7328.5530.17
Units196824241650197115612007
Cataract OperationsTotal Costs$24,420$27,745$22,183$30,987$33,726$36,919
Total Sales$25,960$28,493$24,423$32,353$37,285$39,857
% Cost Recovery106%103%110%104%111%108%
Price per unit30.76$37.25$43.54$58.5069.0568.13
Units844765561553540585
TotalTotal Costs$81,851$97,491$99,379$144,960$158,798$185,449
Total Sales$73,849$90,087$91,688$132,951$152,374$186,459
% Cost Recovery90%92%92%92%96%101%
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