Table 2 Description of capital and recurrent costs
Capital costs | Recurrent costs |
|---|---|
Building: Description: Area used by the clinic which includes the consultations rooms, pharmacy and waiting area Costing method: Proportion of floor space used Valuation method: Rental fees | Consumables: Description: Any items used in the consultation process that is neither a pharmaceutical or re-usable item (e.g. disposable gloves) Costing method: Per patient consumed quantity Valuation method: Expenditure records |
Equipment: Description: Equipment used in the by the clinic in the consultation rooms (glucometers, ECG machine) and pharmacy (e.g. dispensing system, temperature monitoring system, electronic balance) Costing method: Ingredient based Valuation method: Replacement and contract prices | Medicines: Description: Medicines which are used/administered in the consultation or dispensed to the patient to take home Costing method: Shared proportion of patients Not shared-quantity consumed Valuation method: Expenditure records |
Furniture: Description: Includes tables, chairs, cabinets, shelving, beds etc. Costing method: Proportion of lifetime use Valuation method: Replacement and contract price, rental fees | Overheads and maintenance: Description: Overhead costs include electricity, telephone, internet and stationary. Maintenance costs include pest control, fire extinguishers, waste disposal and house keeping Costing method: Proportion of personnel time, proportion of floor space Valuation method: Expenditure records |
Consumables: Description: The cost of consumables purchased in stocking the consultation rooms and store rooms for the first-time Costing method: Ingredient based Valuation method: Expenditure records | Personnel: Description: Costs relating to supervising doctors and pharmacists as well as student volunteers Costing method: Locum rates for students and professional volunteers (doctors, nurses and pharmacists) Valuation method: Gross salary |
Medicines: Description: Medicines ordered to stock the pharmacy for the first-time. Costing method: Ingredient based Valuation method: Expenditure records |