Table 2.

Apportionment method used for intermediate cost centres

Intermediate cost centre	Apportionment
Central operating theatre	Number of operations
Blood	Consumption of blood units
Pathology	Pathology investigations ordered
Clinical analysis	Laboratory tests ordered
Imaging	Images requested
Pharmacy	Drug consumption
Food provision	Patient and staff days
Laundry	Patient days
Hygiene and cleaning	Floor space
Mortuary	Admissions
Transport and logistics	Admissions
Administration	Inpatient equivalents