Table 3.
Variables used to allocate overheads to the final units and products
| General unit | Distribution key (rates) |
|---|---|
| Directorate of the hospital and its offices | Equivalent full-time (EFT) |
| Medical services (administration) | EFT of medicals |
| Nursing services (administration) | EFT of nurses |
| Reception and information | Number of patients |
| Financial services | Total expenditures of each unit |
| Accounting service | Total expenditures of each unit |
| The billing service | Number of patients |
| Supply service and stores | The total received amount from each store |
| Statistic services | Number of patients |
| Human resources services | Equivalent full-time (EFT) |
| Space maintenance | M2 (square meters) |
| Cleaning services | M2 (square meters) |
| Informatic service | Number of computers |
| Laundry | Total cleaned weight (Kg) |
| Catering service | Total number of served meals |
| Maintenance of equipment | Number of maintenance interventions |
| Gardening service | M2 (square meters) |
| Pharmacy (HR and logistics) | Number of distributed items |
| Electricity bill | M2 (square meters) |
| Water bill | Number of patients plus HR |