The general ledger, from where the all cost information
about total incurred costs are coming from, is the starting point
for calculation process. Unit costs are being calculated at the
level of full costs, so all costs are allocated to delivered
At first total costs are being split into the direct, in-direct
(e.g. laundry) and overhead (e.g. administrative and capita
costs) costs. Directs costs, (e.g. nurses and doctors salaries)
are being assigned to specific specializations. Direct costs are
the cots which relate directly to the delivery of patient care,
are driven by patient type and throughput of patients and can
be directly attributed to the patient based on the source
documents