Table 5. Summary findings and implications for cost data collection.
| Cost head | Ranking in order of share in cost (% share of cost) | Data type | Median rating of Difficulty of collection (Scale of 1–10) | Level of uncertainty in variable * | Prioritization in data collection* | Possible type of data collector (T/NT) ** |
|---|---|---|---|---|---|---|
| Human resource | 1 (41%) | HR Salary & Incentives | 5 | + | +++ | NT |
| Time allocation | 4 | +++ | +++ | T | ||
| Leave | 3 | ++ | ++ | NT | ||
| Consumable items | 2 (36%) | Prices of consumables | 7 | +++ | +++ | NT |
| Consumables used | 5 | + | ++ | T | ||
| Physical area/ building | 3 (11%) | Determination of rental price | 2 | +++ | +++ | NT |
| Building area measurement | 4 | + | ++ | NT | ||
| Equipment | 4 (5%) | Equipment used | 5 | + | ++ | T |
| Equipment prices | 6 | +++ | ++ | NT | ||
| Average life of equipment | 5 | +++ | ++ | T | ||
| Usage of equipment in different procedures | 7 | ++ | ++ | T | ||
| Utility | 5 (3%) | Dietetics | 4 | + | + | NT |
| Laundry | 4 | + | + | NT | ||
| Overheads | 6 (2%) | Electricity | 5 | + | + | NT |
| Building Maintenance | 3.5 | + | + | NT | ||
| Equipment Maintenance | 4 | + | + | NT | ||
| Biomedical waste management | 3 | + | + | NT | ||
| Furniture / Non-consumable items | 7 (1%) | Furniture items used | 5 | + | + | NT |
| Prices of non-consumable items | 7 | +++ | + | NT | ||
| Average life of furniture items | 5 | +++ | + | T |
* +: Low; ++: Moderate; +++: High
** T(Technical): Personnel with experience in costing cost data collection; NT(Non-technical): Personnel with understanding of the health system functioning