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Second, shared costs, such as management, shared equipment and other program support, for which allocation was not straightforward, were allocated to cost centers separately using the activity time allocation of staff.
The indirect cost were allocated to cost objects based on the ABC method.
Indirect costs were allocated to cost objects using the ABC method.
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In most analyses, they are allocated to costs for those facilities.
In particular, labor costs (medical staff, nursing staff, med.-technical staff, and ancillary staff) have to be allocated to cost-centers according to actual utilization.
For example, indirect costs may be allocated to direct cost centers based on the total direct costs incurred by the patient care departments.
Thus, costs on indirect cost-centers have to be allocated to primary cost-centers, and excluded in case of non-DRG relevance.
For the second hospital, however, the costs of the scans will be assigned to an indirect cost center and subsequently allocated to direct cost centers.
A uniform cost-matrix for every calculated case has to be generated according to the cost-matrix in Figure 3. Cost-centers are allocated to the cost-center groups.
However, there is usually no funding allocated to the cost of providing basic healthcare services.
The costs of the first service cost centre are allocated to the other cost centre and then to the final cost centre.
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