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Table 2 Estimation of capacity cost rates for every cost category

From: A time-driven activity-based costing approach for identifying variability in costs of childbirth between and within types of delivery

 

Yearly cost (€)

Practical capacity (min)

Capacity cost rate (€/min)

Midwife

75,712.71

219 days × 5.1 h

= 67,014 min

1.13

Nursing staff

72,063.04

219 days × 5.1 h

= 67,014 min

1.08

Head of Department

97,300.58

214 days × 5.6 h

= 71,904 min

1.35

Infrastructure

90,864.99

1223 deliveries × 4910 min/delivery

= 6,004,930 min

0.015

Overhead hospital

54,917.94

1223 deliveries × 4910 min/delivery

= 6,004,930 min

0.009

  1. Note: The average stay at the department of a patient entering for childbirth is calculated based on the yearly proportion of vaginal deliveries (96%) and caesarean sections (4%) in the studied hospital