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Table 2 cost mapping

From: From centralized DRG costing to decentralized TDABC-assessing the feasibility of hospital cost accounting for decision-making in Denmark

COST MAPPING Service/administrative costs L1: Regional admin costs
L2: Common costs
Administration
Centre administration
L3: Replacement corps
Technical department
Kitchen
Cleaning
Laundry
L4: Clinical support dept. e.g. Immunological dept.
Patient Hotel
Final Cost Centre: clinical departments or functions Hospital departments often divided into
- Outpatient
- Admissions (Beds)
- Intensive care
- Surgery