Table 3 Variables used to allocate overheads to the final units and products
General unit | Distribution key (rates) |
|---|---|
Directorate of the hospital and its offices | Equivalent full-time (EFT) |
Medical services (administration) | EFT of medicals |
Nursing services (administration) | EFT of nurses |
Reception and information | Number of patients |
Financial services | Total expenditures of each unit |
Accounting service | Total expenditures of each unit |
The billing service | Number of patients |
Supply service and stores | The total received amount from each store |
Statistic services | Number of patients |
Human resources services | Equivalent full-time (EFT) |
Space maintenance | M2 (square meters) |
Cleaning services | M2 (square meters) |
Informatic service | Number of computers |
Laundry | Total cleaned weight (Kg) |
Catering service | Total number of served meals |
Maintenance of equipment | Number of maintenance interventions |
Gardening service | M2 (square meters) |
Pharmacy (HR and logistics) | Number of distributed items |
Electricity bill | M2 (square meters) |
Water bill | Number of patients plus HR |