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Table 1 Items included in the cost analysis

From: Cost analysis of negative-pressure wound therapy versus standard treatment of acute conflict-related extremity wounds within a randomized controlled trial

Item

Definition

Source of information

Cost calculation method

Medicines and materials

 Operating theatre

Mean cost for intraoperative medicines and materials

Participating surgeons and nurses

No. of items per surgery × price per item

 Postoperative care

Mean cost for postoperative medicines and materials

Participating surgeons and nurses

Ward annual usage/total annual patient hospital time (days)

Staff costs

 Operating theatre

Mean cost for one surgeon, one anesthesiologist, one anesthesiologist assistant, and one operating theatre nurse

Hospital pay roll

Operating theatre yearly salary costs/number of surgeries per year

 Postoperative care

Mean staff cost for one day on the ward

Hospital pay roll

Annual salary of standard set of staff at the ward/total annual patient hospital time (days)

Overhead costs

 Operating theatre

Overhead costs proportional to operating theatre space in relation to whole hospital

Measurement of building, hospital end-of-year report

Theatre proportion of total hospital space × annual expenditure/annual no. of operations

 Postoperative care

Overhead costs proportional to ward space in relation to whole hospital

Measurement of building, hospital end-of-year report

Ward proportion of total hospital space × annual expenditure/total annual patient hospital time (days)

Capital costs

 Operating theatre

Potential income if the area of the theatre had been used for land lease

Measurement of building, land leasing prices in Erbil city

Area used for theatre × yearly cost of leasing land in Erbil city with size equal to theatre area/annual no. of operations

 Postoperative care

Potential income if the area of the ward had been used for land lease

Measurement of building, land leasing prices in Erbil city

Area used for ward × yearly cost of leasing land in Erbil city with size equal to ward area/total annual patient hospital time (days)

 Equipment

Cost of equipment per surgery, major equipment depreciated over 10 years, NPWT pumps over 3 years

Hospital staff

Depreciation calculated as cost/no. of years each item is depreciated over

Other

 Food

Meals for patients in hospital

Cost of equivalent meals purchased at local restaurant

Cost of meals per day

 Hygiene items, washing, and cleaning

Costs for hygiene items, washing, and cleaning proportional to space in relation to whole hospital

Hospital end-of-year report

Proportion of total hospital space × annual expenditure/annual no. of operations OR total annual patient hospital time (days)

  1. NPWT, negative-pressure wound therapy