Costing the outpatient rehabilitation services: time-driven activity-based costing approach

Table 1 Personnel cost for a regular 10-session rehabilitation

	Time (Minutes)	Cost per minute ($)		Cost ($)
	Time (Minutes)	MQ	HQ	MQ	HQ
Reception	1.52	0.08	0.08	0.12	0.12
Counseling	28	0.18	0.18	5.04	5.04
Speech therapy	31.3	0.11	0.18	3.44	5.63
Evaluation	12	0.18	0.18	2.16	2.16
Cashier	1.3	0.08	0.08	0.10	0.10
Total cost of a regular 10-session Speech Therapy				4	6.18
Reception	1.52	0.08	0.08	0.12	0.12
Counseling	28	0.18	0.18	5.04	5.04
Mental health occupational therapy	30	0.08	0.21	2.4	6.3
Evaluation	12	0.18	0.18	2.16	2.16
Cashier	1.3	0.08	0.08	0.10	0.10
Total cost of a regular 10-session Mental health occupational therapy				2.95	7.07
Reception	1.52	0.08	0.08	0.12	0.12
Counseling	28	0.18	0.18	5.04	5.04
Physical occupational therapy	53.6	0.09	-	48.24	-
Evaluation	12	0.18	0.18	2.16	2.16
Cashier	1.3	0.08	0.08	0.10	0.10
Total cost of a regular 10-session Physical occupational therapy				5.34	−

ISSN: 1478-7547