Table 3.
Indirect cost element | Hospital 1 | Hospital 2 |
---|---|---|
Pre-employment checks | Not done | Not done |
Identify need for agency nurses | 1 | 4 |
Arranging cover/recruitment of agency nurses | 10.5 | 20 |
Orientation | 2 | 8 |
Supervision, including dealing or managing problems | 28 | 20 |
Verification of invoices | 0 | 4 |
Processing of invoices | 10b | 4 |
Processing of payments | Done centrally | Done centrally |
Monitoring of expenditure | Not done | Not done |
Total hours per week | 51.5 | 60 |
Estimated indirect cost per week | 962,267 | 300,121 |
In calculating hours per week, it was assumed that managers worked 8 hours per day and 5 days per week.
Hospital 1 spent 4 hours per agency per invoice every 2 weeks. There were five agencies, averaging 10 hours per week.