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The costing of operating theatre time in a secondary-level state sector hospital: A quantitative observational study
Author(s) -
Johnson Samuel,
A.R. Reed
Publication year - 2021
Publication title -
south african medical journal
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.527
H-Index - 57
eISSN - 2078-5135
pISSN - 0256-9574
DOI - 10.7196/samj.2021.v111i6.15345
Subject(s) - activity based costing , workload , observational study , operations management , business , private sector , schedule , process costing , medicine , accounting , economics , economic growth , management , pathology
There is no established costing model for operating theatres (OTs) in South Africa (SA), yet both health sectors have existing charges for OT time: in the state sector, Uniform Patient Fee Schedule (UPFS) rates, and in the private sector, rands per minute (ZAR/min) rates. Understanding the cost of providing the separate components of a health service is important for planning and funding purposes.

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