You are here

Patient Costing Process

Identify stakeholders and understand the scope

Prepare expenses for cost allocation

Stage 1: Identify Relevant Expenses

Source General Ledger

Business Rule 1.1

Source Third Party Data

Standard 1.2 | Business Rule 1.2X

Consolidate all relevant expenses

Standard Rule 1.1 | Business Rule 1.1X

All Expense information for Cost Ledger

Standard 1.1

Stage 2: Create the Cost Ledger

Map expenses to cost centres

Standards 2.1, 2.2 | Business Rules 2.1A, 2.1C

Map expenses to line items

Standard Rule 2.1 | Business Rule 2.1B

Production cost centre

Standard 2.1

Overhead cost centre

Standard 2.1

Stage 3: Create Final Cost Centres

Allocate production cost centre expenses

Standard 3.1

Allocate overhead cost centre expenses

Standard 3.2 | Business Rule 3.2A

Final cost centres

Standard 3.1, 3.2 | Business Rule 4.2X

Review and reconcile Cost Ledger

Standard Rule 6.2

See "Stage 5: Final Cost Centre Expenses"

Identify all patient and non patient products

Stage 4: Identify Products

Source Activity Data

Business Rule 4.2B

Source Service Event

Business Rule 4.2B

Consolidate all product information

Standard 4.2 | Business Rule 4.2B

All Product Information


Classify Products

Standard 4.1 | Business Rule 1.1A

Patient Products

Standard 4.1

Non-patient products

Standard 4.1

Categorise Products

Standards 5.1, 5.2, 5.3

Work in Progress Products

Standard 5.3

Intermediate Products

Standard 5.2

Final Products

Standard 5.1

Review and reconcile activity

Standard 6.2

See "Stage 5: Step 5"

Assign Expenses to Products and report

Stage 5: Assign Expenses to Products

Final Cost Centre Expenses


Allocate Expense via Matching or Relative Value Units

Standards 5.1, 5.2, 5.3

Work in Progress Products

Standard 5.3

Intermediate Products

Standard 5.2 | Business Rule 5.2X


Standard 5.2 | Business Rule 5.2X

Stage 6: Review and Reconcile


Input or Output


Costing Stage

Note: An "X" in the place of a letter in an applicable business rule means all business rules associated with that Standard are applicable

Back to AHPCS