Table 1: Variable costs include repairing and maintenance of mammographic equipment, X-ray film, traveling expenses, stationery, training activities, other activities and other expenses.

Direct costs

Indirect costs

Health care resources measurement

Health care resources: (staffing, consumables, overheads, capital)

Other related services: Community services; ambulance services; voluntary services

Costs incurred by patients and their families Inputs to treatments

Out-of-pocket expenses

Time lost from work (production effects)

Production effects arise from working in the labour force and housework

Indirect costs arise because health care may result in lost production

Value of indirect cost is the value of the lost production

Measuring resource use in naturally occurring units

Staffing time (hours, minutes) Consumables (units/amounts consumed) Overheads (units/amounts consumed)

Capital (units/amounts consumed