Costs are divided into four basic resource pools: secretary
costs,machine costs,medical material costs and cost of
cabinets. Asmentioned above, in this study the labour costs
will be restricted to the labour costs of the nurses and the
secretaries.Next to these costs, two extra resource pools are
identified for Gastroenterology, namely costs for operating
rooms and nurses’ labour costs. These two resource pools
are necessary because a technical consultation at Gastroenterology
takes place in an extra operating roomand requires
additional medical staffing. As an example, we again focus
on the Gastroenterology department.Next,wecompare the
major differences in the costs per minute across the five
departments.