Application of the time-driven activity-based costing methodology to a complex patient case management program in Portugal

Table 1 Time allocated by the human resources involved [12]

Health unit	Professionals involved		Allocation per month per patient
Hospital	1 senior internist physician		0,2500%	base time
	1 junior internist physician		0,7500%	base time
	1 nurse		0,7500%	base time
	1 social worker		0,0625%	base time
PCC (for each unit)	1 general physician	(1st element)	0,2500%	base time
	1 general physician	(2nd element)	0,0885%	base time
	1 nurse	(1st element)	0,6250%	base time
	1 nurse	(2nd element)	0,3385%	base time
Any level	1 Nurse		0,4762%	base time
Any level	1 operation assistant		0,0595%	base time

ISSN: 1472-6963