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Table 2 Cost of resources for rehabilitation services (US $)

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

 

Speech Therapy

Mental Health Occupational Therapy

Physical occupational Therapy

Total non-personnel costs

18,663.57

17,145.43

10,032.19

 Rent

8049.95

8017.94

4345.06

 Utilities

442.51

440.76

238.84

Medical equipment depreciation

134.76

302.65

98.79

Office equipment depreciation

324.54

214.18

186.85

Outsourcing contract services

3661.70

2413.78

1911.31

Repair and Maintenance of equipment

58.59

38.61

30.58

Repair and maintenance of other assets

5248.75

5227.88

2833.06

Other overhead cost

742.77

489.63

387.70

Non-personnel cost of a rehabilitation session

8.37

10.43

9.56

Personnel cost of a MQ rehabilitation session

4.20

3.15

5.54

Personnel cost of a HQ rehabilitation session

6.37

7.26

-

Non-technical personnel cost

4.66

5.88

3.69

Total cost of a MQ rehabilitation session

17.23

19.46

18.79

Total cost of a HQ rehabilitation session

19.40

23.57

-

  1. The numbers in parentheses represent the share of each cost in the total cost