This was because the eye units did not know the utility costs apportioned to either the eye unit or to cataract surgery services.
For patients who needed hospital treatment as part of their management, the costs apportioned were specific to both the condition being treated and the type of visit for example, outpatient, inpatient (the product of the cost per day and length of stay), or accident and emergency.
At the same time, using activity records and the related unit costs, departmental costs were apportioned to patients according to the individual consumption of health services resources (top-down microcosting approach).
Test costs will include: labour (skill levels will be assessed for particular tasks); consumables; capital (converted into an annual equivalent cost and apportioned to tests based on annual throughput); maintenance costs; and overheads.
How is the original cost basis apportioned to the pieces?
Facility space cost was apportioned in proportion to the area used for inpatient and outpatient services.
For the other scenarios, the build cost was apportioned over 3 years and a constant tax rate and salvage value was assumed.
For area hospitals, where STI care is generally provided as part of the general outpatient, the costs for STI care were calculated based on estimates of the proportion of personnel time, goods, and services used for STI care, and the rental cost was apportioned based on the ratio of STI cases to all outpatient cases.
Pharmacy costs were apportioned according to the proportion of total drug cost for inpatient and outpatient services.
Per diem costs for hospital care, delineated by level or intensity of care, will be calculated by the health economics researcher using data from detailed questionnaires completed by the local finance departments, giving cost data and apportioning these to different categories of patient using a 'top-down' methodology.
