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Table 4 example of capacity and capacity cost rate calculation

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

Physician hours   X-ray room and equipment  
7.5 h per day 7.50 15 h per day 15.00  
5 days per week 5.00 7 days per week 7.00  
46 weeks per year 46.00 52 weeks per year 52.00  
Total hours per year 1725.00 theoretical capacity Total hours per year 5460.00 theoretical capacity
Practical capacity (80%) 1380.00 hours Practical capacity (80%) 4368.00 hours
Annual cost of a physician 1,000,000.00 DKK Depreciation of equipment 300,000.00 DKK
  Building costs /rent 200,000.00 DKK  
Cost per physician hour 724.64 DKK Utilities 5000.00 DKK  
Cost per physician minute 12.08 DKK Cleaning 30,000.00 DKK  
  Administration (scheduling) 10,000.00 DKK  
Total cost per X-ray room per year 545,000.00 DKK  
Cost per X-ray room hour 18.17 DKK  
Cost per X-ray room minute 0.30 DKK