Table 4 Activity Based Costing Analysis (€)
| Â | Preoperative (per patient). | Intraoperative (per patient). | Surgical ward (per day of hospitalization). | Rehab. (per day of hospitalization). |
|---|---|---|---|---|
ERAS Activity Based Costing Analysis. | ||||
 Human Resources. | 42.00 | 327.80 | 104.00 | 153.90 |
 Technologies and equipment. | 0 | 24.21 | 16.00 | 16.00 |
 Drugs, consumables, prostheses. | 7.00 | 1410.64 | 65.52 | 65.52 |
 Other. | 0 | 85.92 | 32.62 | 32.62 |
 Total per each phase. | 49.00 | 1848.52 | 218.14 | 268.75 |
 Total per process. | 2383.75 | |||
Conventional treatment Activity Based Costing Analysis (€). | ||||
 Human Resources. | 24.00 | 327.80 | 94.10 | 153.90 |
 Technologies and equipment. | 0 | 24.21 | 16.00 | 16.00 |
 Drugs, consumables, prostheses. | 0 | 1410.64 | 65.52 | 65.52 |
 Other. | 0 | 85.92 | 32.62 | 32.62 |
 Total per each phase. | 24.00 | 1848.52 | 208,24 | 268.75 |
 Total per process. | 2349.56 | |||