ACTIVIY BASED COSTING

APOLLO HOSPITAL
GROUP 9 EFFORT
 Methodology
• In Patient
– Patient in Ward
• Type 1 : Less critical / Less Dependent
• Type 2 : More Critical / More Dependent
– Patient in ICU
– CT Scan and OT
• Out Patient
– As per Cambridge (WO Interpretive
Service)
 Resources – In Patient
Doctor
Gen Doctor
Oxyge Cateri Nurs Medicin Speciali Doctor
n ng es e st Intern
ltr day hr hr hr hr
200 400 300 1000 1500 500
Air
Patient House Temp,
Nurse Support Keepin Cleric Billin Hum,
Intern Staff g al g ppm
hr hr hr hr bill day
100 100 100 200 1000 700
 Activities &
No. of
Admission T1 admissions Activity Cost
PatientDrivers
No. of
Admission T2 admissions T2
cleaning Stay days
Oxygen T1 Oxygen ltrs
Doctor visit T1 Stay days
Oxygen T2 Oxygen ltrs Doctor visit
Specialist T2 Stay days
visit
Patient T1 T1
Specialist visit Stay days
observations Stay days T2 Stay days
Patient T2 T1 Administer
observations Stay
No. ofdays medicines Stay days
Patient T1 investiations T2 Administer
shifting (1) of
No. medicines Stay days
Patient T2 investiations Room service Stay days
shfting
Patient T1 (2) Documenttati
food
Patient T2 Stay days on T1 Stay days
food Stay days Documenttati
Patient T1 on T2 Stay days
cleaning Stay days Discharge Num
 Infrastructure Cost
Allocation
R W
  Unit
Sq ft ate ard ICU
Area day
Num 10 150 40
Special Bed
Oxygen day 200 1 1
Infrastructu Num
re day
Num 50 1 1
ECG
Status & day 100 0 1
Other Num
Monitor day 3000 0 1
3
Infrastructure Costs 1750 750
 octo D Te
r oct Do Nu Pati Ho mp, Ov
C Gen or cto rse ent use C Hu era T1 T2
Activit Ox ate Nu Med Spe r Int Supp Kee ler B m, ll Pa Pa
Activiti y Cost yg rin rs icin ciali Int er ort pin ica illi pp Rat tie tie
es Driver
No. of en g es e st ern n Staff g l ng m e nt nt
Admissio admissio 2
n T1 ns
No. of     1 1  1  1 1 0.2    040 1 
Admissio admissio 4
n T2
Oxygen ns
Oxygen     2 1 1 2  2 1 0.2    440  1
T1
Oxygen ltrs
Oxygen 4                      800
2 1 
T2
Patient ltrs 10                      000  1
T1
observati Stay
ons
Patient days     2                  600 1 
T2
observati Stay 1
ons days     4                  200  1
Patient No. of
T1 investiat 3
shifting ions (1)     1 2  1 1 1        000 1 
Patient No. of
T2 investiat 6
shfting ions (2)     2 3 1 2 2 2        500  1
Patient Stay
T1 food days     0.5        0.5        200 1 
 D Air
octo D Te
r oct Do Nu Pati Ho mp, Ov
C Gen or cto rse ent use C Hu era T1 T2
Activit Ox ate Nu Med Spe r Int Supp Kee ler B m, ll Pa Pa
Activiti y Cost yg rin rs icin ciali Int er ort pin ica illi pp Rat tie tie
es Driver en g es e st ern n Staff g l ng m e nt nt
Patient Stay
T2 food days
Patient     2        0.5        650  1
T1 Stay
cleaning days
Patient     1        1        400 1 
T2 Stay
cleaning days     1        1        400  1
Doctor Stay
visit T1 days       0.5  0.5  0.5        800 1 
Doctor Stay 1
visit T2 days       1  1  0.5        550  1
Specialist Stay
visit T1 days         0.1              150 1 
Specialist Stay
T1
visit T2 days
Administ         0.5              750  1
er
medicine
T2 Stay
s
Administ days     0.5                  150 1 
er
medicine Stay
s days     1                  300  1
 octo D Te
r oct Do Nu Pati Ho mp, Ov
C Gen or cto rse ent use C Hu era T1 T2
Activit Ox ate Nu Med Spe r Int Supp Kee ler B m, ll Pa Pa
Activiti y Cost yg rin rs icin ciali Int er ort pin ica illi pp Rat tie tie
T2
es
Administ Driver en g es e st ern n Staff g l ng m e nt nt
er
medicine Stay
s days     1                  300  1
Room Stay
service days
Documen                 1    1 800 1 1
ttation Stay
T1
Documen days                   0.5    100 1 
ttation Stay
T2
Discharg days                   0.5    100 
2 1
e Num                   1 2  200 1 1
Doctor Nurs Air
Gen Doctor Docto e Patient House Temp,
Oxyg Cater Nurs Medici Special r Inter Support Keepi Cleri Billi Hum,
en ing es ne ist Intern n Staff ng cal ng ppm
ltr day hr hr hr hr hr hr hr hr bill 1 day
200 400 300 1000 1500 500 100 100 100 200 000 700

T1 Patient T2 Patient
day day
11240 20890
 Ward and ICU Costs

     Ward ICU
Infrastructure Costs 1750 3750
Running Costs T1 11240 
Running Costs T2 20890 
Total Costs T1 12990 
Total Costs T2 22640 
Running ICU Costs  20540
Total ICU Costs  24290
 CT Scan & OT Infrastructure
Costs Units &
Rate Costs
CT CT
  Unit Scan OT Scan OT
Area Sq ft hr 10 10 800 1000
Eqpt Duration hr 10000 10000 2 4
Infrastructure Num 1000 1000 1 1
Electricity hr 700 800 2 4
Support Staff hr 200 200 4 4
Nursing Staff hr 300 300 1 8
Analysis Num 2000 0 1 5
0
Report Num 1000 1000 34501 8401
Total Infrastructure Costs 0 0