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Estimating The Costs Of Specialist Out-Patient Services In A Public Hospital
2014
Value in Health
A LT H 1 7 ( 2 0 1 4 ) A 7 1 9 -A 8 1 3 where the costs were allocated to the different cost-centres. Capital costs were annualised cost of capital item with life expectancy of more than 1 year and recurrent cost were all inputs consumed within a year. Total costs were then allocated to the in-patient and out-patient services based on historical financial data with a ratio of 1: 4. This was then followed by a stepwise approach of allocating the ancillary department cost centres to the clinical
doi:10.1016/j.jval.2014.08.431
pmid:27202949
fatcat:i2j3kw3zuzc45gr3g4r6sqbfv4