Table 3

Cost price analysis of inpatient and day patient hospitalisation

	Inpatient hospitalisation					Day patient hospitalisation
		Per cost carriers				Per cost carriers
	Total	Admissions		Days	Nursing points	Total	Admissions		Days
*Separate cost items are allocated to the cost carrier(s) to which the cost item is proportional; †obtained by dividing the percentage of the annual costs by the annual number of cost carriers; ‡obtained by multiplying the unit costs and the average number of cost carriers for each patient.
Rheumatology department personnel (in FTE)
Nursing staff	12.4	→*	1%	0%	99%	4.9	→*	5%	95%
Rheumatologists	0.9	→	39%	61%	0%	0.7	→	67%	33%
Management	1.1	→	96%	2%	2%	0.9	→	97%	3%
Total	14.4		10%	4%	86%	6.5		24%	76%

Rheumatology department costs (in €)
Nursing staff	375 000	→*	1%	0%	99%	148 000	→*	5%	95%
Rheumatologists	117 000	→	39%	61%	0%	55 000	→	67%	33%
Management	32 000	→	90%	5%	5%	27 000	→	92%	8%
Pharmacy	29 000	→	0%	50%	50%	13 000	→	0%	100%
Equipment and materials	21 000	→	3%	84%	13%	13 000	→	25%	75%
Housing	374 000	→	14%	86%	0%	166 000	→	32%	68%
Overhead	135 000	→	13%	45%	42%	60 000	→	30%	70%
Annual costs	1 082 000		14%	45%	41%	482 000		30%	70%
Annual number			161	3 963	7 315			193	1 445
Unit costs†			919	123	61			741	235
Costs per average patient	6 714	←‡	1 ×	24.6 ×	45.4 ×	2 504	←‡	1 ×	7.5 ×
Costs per study patient	3 493	←	1 ×	12 ×	18 ×	2 856	←	1 ×	9 ×

Non-Rheumatology costs (in €)
Physiotherapy	418	3.4 hrs				418	3.4 hrs
Hydrotherapy	63	0.9 hrs				63	0.9 hrs
Social worker	38	0.8 hrs				38	0.8 hrs
Activities	20	0.5 hrs				20	0.5 hrs
Food	86	36 meals				16	9 meals
Time costs	819	12 days				537	9 days
Travel costs	24	2 visits				107	9 visits
Costs per study patient	1 468					1 199

Total costs per study patient (in €)	4 961					4 055