Table 1 Break up of recurrent costs into cost centers
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 | |
Linen, laundry & housekeeping | ||
Utilities (gas, electricity, water) | ||
Communication (post, telephone & telegraph | ||
Occupancy costs (rent & taxes) | ||
Drugs & supplies | ||
Recurrent training | ||
Transfer payments |