Healthcare Costing & Pricing
Solve service pricing leakage with procedure-level costing, margin guardrails, and department profitability.
Monthly Cost
4,194,350
Revenue @ Target
5,377,371.795
Target Margin
1,183,021.795
Margin %
22.0%
Services
4
Departments
4
Cost assumptions
Set labor and overhead assumptions once. The model allocates shared overhead across service volume.
Framework settings (IFRS / IAS / CIMA)
Set accounting policies and management-control lens for consistent costing, pricing, and WIP interpretation.
Service costing and pricing bands
Edit each service. We compute direct cost, allocated overhead, total cost per case, and floor/target/stretch prices.
Industry template packs
Add prefilled rows for clinics, hotel rooms division, and conferencing/banqueting packages.
| Department | Service | Vol/mo | Consumables | Clin min | Nurse min | Equip min | Other var | Cost/case | Floor | Target | Stretch | Target margin % | Actions |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1498.86 | 1665.40 | 1921.62 | 2305.94 | 22.0% | |||||||||
| 2008.86 | 2232.07 | 2575.46 | 3090.56 | 22.0% | |||||||||
| 9243.86 | 10270.96 | 11851.11 | 14221.33 | 22.0% | |||||||||
| 3523.86 | 3915.40 | 4517.77 | 5421.33 | 22.0% |
Department margin dashboard
At target prices, see which departments contribute and which ones need repricing or cost controls.
| Department | Services | Monthly cost | Revenue @ target | Monthly margin | Margin % |
|---|---|---|---|---|---|
| Ward | 1 | 1,268,590 | 1,626,398 | 357,808 | 22.0% |
| OPD | 1 | 1,049,204 | 1,345,133 | 295,929 | 22.0% |
| Laboratory | 1 | 1,044,608 | 1,339,242 | 294,633 | 22.0% |
| Theatre | 1 | 831,948 | 1,066,599 | 234,652 | 22.0% |
Tip: departments below your target margin should be reviewed for package pricing, staff mix, consumables leakage, and payer reimbursement terms.
Property WIP / CIP tracker
Cost-to-cost completion, recognized revenue, over/under billing, and tentative CIP balance for property projects.
Project assumptions
% complete
53.0%
Cost to date
119,100,000
Revenue recognized
151,061,415
Gross profit recognized
31,961,415
Over / under billing
77,061,415
Tentative CIP/WIP balance
45,100,000
CIMA contribution
1,183,022 (22.0%)
Simple ROI proxy
322.0%
Policy context
IFRS Full · POC · IAS 2 weighted average
Tentative BOQ to cost-code mapping scaffold
Upload/drawing automation can feed this table later. For now, map BOQ lines to cost codes, track commitments, actuals, and claim progress.
| BOQ item | Cost code | Unit | Qty | Rate | BOQ amount | Committed | Incurred to date | Claim % | Certified value | Budget variance | Actions |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 26,500,000 | 19,080,000 | 6,700,000 | |||||||||
| 81,500,000 | 47,270,000 | 31,900,000 | |||||||||
| 46,200,000 | 19,404,000 | 26,900,000 | |||||||||
| 37,800,000 | 11,718,000 | 25,900,000 |
Scaffold notes: this is a tentative BOQ/WIP workspace for pre-QS planning. Final contractual BOQ should still be validated by your quantity surveyor and project controls team.
IFRS / IAS / CIMA checklist
Working checklist to keep pricing and WIP decisions aligned with financial reporting and management-accounting practices.
| Framework item | Current policy/value |
|---|---|
| IFRS 15 revenue recognition policy | Cost-to-cost percentage-of-completion |
| IAS 2 inventory cost formula | Weighted average |
| IAS 1 WIP/CIP presentation | CIP/WIP shown as asset with over/under billing bridge |
| CIMA management accounting lens | Performance (margin and contribution) |
Reference anchors: IFRS 15 (revenue), IAS 2 (inventory/cost formula), IAS 1 (presentation), and CIMA management accounting for pricing, contribution, and risk decisions.