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) |