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 | - |