The economic costs of orthopaedic services: a health system cost analysis of tertiary hospitals in a low-income country

Table 1 Summary of cost components and assumptions for the top-down costing

Cost Component	Data Source	Unit Price Data Source	Allocation Basis	Apportioning Statistics	Data Sources
Personnel	Hospital Human Resource Records	Government Salary Scale	Workstation within the hospital Patient volume (diagnostic and administrative staff)	Number of Patients	[29]
				Length of Stay
				Procedure duration
				FTE^a
Medicines and Consumables	Hospital Pharmacy requisition records	Central Medical Stores Trust catalogue	100% allocation (exclusively orthopaedic patient areas)	Number of Patients	[29, 30]
Medicines and Consumables	Hospital Pharmacy requisition records	Central Medical Stores Trust catalogue	Based on service utilisation (joint use areas)	Number of Patients
Overheads – electricity, water, security, cleaning	Hospital Accounting Records	Finance Department	Floor area	Floor Area	[29, 31]
Other administrative Costs	Hospital Accounting Records	Finance Department	Based on service utilisation	Number of patients	[31, 32]
Medical Equipment	Hospital Asset Register	Procurement Records	100% allocation (exclusively orthopaedic patient areas)	Number of Patients	[29]
Medical Equipment	Physical Count	Procurement Agency Catalogues	Based on service utilisation (joint use areas)
Buildings	Direct measurement	Valuation from the Department of Buildings	100% allocation (exclusively orthopaedic patient areas)	Number of Patients	[29, 33]
Buildings	Direct measurement	Valuation from the Department of Buildings	Based on service utilisation (joint use areas)

ISSN: 2191-1991