Table 1.

The relationship between "Activities” and “Process Steps”: the electronic gastroscopy stent implantation example

Activity based costing				Point costing method
Activity	Type of operator	Quorum	Operating time (minutes)	Working procedure	Quorum	Operating time (minutes)
Preoperative preparation	Physiotherapists	1	4	Surgeon	1	30
Lubricity	Surgeon	1	2	Physiotherapists	1	30
	Physiotherapists	1	2
Defoamer	Surgeon	1	2
	Physiotherapists	1	2
Insertion	Surgeon	1	8
	Physiotherapists	1	8
Implantation	Surgeon	1	10
	Physiotherapists	1	10
Withdrawal	Surgeon	1	3
Report	Surgeon	1	5
Post-operative testing	Physiotherapists	1	4
Subtotal	Surgeon	1	30
	Physiotherapists	1	30