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Table 1 Allocation of costs for inpatient and outpatient services, BRAC Shushastha, July 2004-June 2005

From: Cost recovery of NGO primary health care facilities: a case study in Bangladesh

Cost category

Allocation procedure

Personnel

Proportion of time spent for inpatient and outpatient services

Equipment & machinery

Use of equipments and machineries by inpatient and outpatient services

Furniture

Use of furniture by inpatient and outpatient services

Space Rent

Proportion of floor space used by inpatient and outpatient services

Supplies

Proportion of supplies used by inpatient and outpatient services

Operational costs

Proportion of utilities and maintenance by inpatient and outpatient services

Kitchen

100% to inpatient services

Transports

Transport costs incurred for inpatient and outpatient services

Laboratory

100% to outpatient services

Pharmacy

Proportion of total drug costs used by inpatient and outpatient services