Table 4.

Activity Based Costing Analysis (€)

	Preoperative (per patient).	Intraoperative (per patient).	Surgical ward (per day of hospitalization).	Rehab. (per day of hospitalization).
ERAS Activity Based Costing Analysis.
Human Resources.	42.00	327.80	104.00	153.90
Technologies and equipment.	0	24.21	16.00	16.00
Drugs, consumables, prostheses.	7.00	1410.64	65.52	65.52
Other.	0	85.92	32.62	32.62
Total per each phase.	49.00	1848.52	218.14	268.75
Total per process.	2383.75
Conventional treatment Activity Based Costing Analysis (€).
Human Resources.	24.00	327.80	94.10	153.90
Technologies and equipment.	0	24.21	16.00	16.00
Drugs, consumables, prostheses.	0	1410.64	65.52	65.52
Other.	0	85.92	32.62	32.62
Total per each phase.	24.00	1848.52	208,24	268.75
Total per process.	2349.56