Overhead cost centers Shared services | Intermediate cost centers Directly rendered services | Final cost center Personnel services |
---|---|---|
Administrative costs | Blood bank | Officers salary |
Transport & travel costs | Laboratory | Staff salary |
Repair & maintenance | Diagnostics | Â |
Linen, laundry & housekeeping | Â | Â |
Utilities (gas, electricity, water) | Â | Â |
Communication (post, telephone & telegraph | Â | Â |
Occupancy costs (rent & taxes) | Â | Â |
Drugs & supplies | Â | Â |
Recurrent training | Â | Â |
Transfer payments | Â | Â |