Title Organ and Tissue Acquisition Costing and Pre-Transplantation Work-Up Template
Office Philippine Organ and Donation Transplantation Program – Philippine Network for
Organ Sharing
Date Version PODTP-PHILNOS v01
PURPOSE
To develop a standard costing template intended for organ and tissue acquisition charges/fees
and pre-transplantation work-up costing on both living and deceased donors
SCOPE
This costing template shall be limited to cover the hospital costing and services rendered by the
implementing hospital, specifically from organ and tissue acquisition to pre-transplantation work-
up only (e.g., physician’s consultation visits, laboratories, diagnostic studies, medicines, hospital
supplies, operating room services, surgical fees, procurement/retrieval fees, and transportation
service)
CATEGORIES OF EXPENSES
1. Direct costs – are those expenses incurred by the hospital in the implementation of the
program deemed essential to its operations. Direct costs are further categorized into three
expenses:
Expense Item Expense Details
Capital Expenditures / Commonly refer to appropriations for the
Outlay purchase of goods and service such as buildings
and structures, machineries and equipment,
furniture and fixtures, vehicles, facilities, and land
Personnel Services (PS) Refers to payment of salaries and wages,
honoraria, fees and other type of compensation to
the personnel involved in the project or program
Maintenance and Other Refers to a patient-centered cost, such as, but
Operating Expenses not limited to laboratories, diagnostic studies,
(MOOE) medicines, retrieval costs, travel costs, utilities,
and waste management disposal
2. Indirect costs – are overhead expenses incurred by the hospital in the management of
the program that is not directly contributory to its operations.1
NOTE:
According to the Declaration of Istanbul on Organ Trafficking and Transplant Tourism,
reimbursement of legitimate expenses that do not constitute donor and donor family incentivization
follows such conditions:
a. the cost of any medical and psychologic evaluations of potential living donors who
are excluded from the donation (e.g., because of medical or immunologic issues
discovered during the evaluation process);
b. costs incurred in arranging and effecting the preoperative, perioperative, and postoperative
phases of the donation process (e.g., long-distance telephone calls, travel, accommodation,
and subsistence expenses);
c. medical expenses incurred for post-discharge care of the donor; and
d. lost income in relation to donation (consistent with national norms).
1Department of Budget and Management (2012). A Guide to Results-Based Budgeting in the Philippines
using the Organizational Performance Indicator Framework.
Costing Template 01
Table 1. SAMPLE DUMMY TABLE
Cost Per Case
Unit Cost Components
Living Donor Deceased Donor
DIRECT COSTS (Amount) (Amount)
Capital Expenditures / Outlay
- Buildings/structures cost
- Office equipment cost
- Furniture and fixtures cost
- Vehicles cost
Personnel Services
- Attending physician’s fee
- Surgeon’s fee
- Transplant Coordinator’s fee
- Other members of the
procurement team
Maintenance and Other
Operating Expenses
- Laboratory tests cost
- Diagnostic studies cost
- Medicines and supplies cost
- Retrieval cost
- Transportation cost
- Utilities cost
- Waste management disposal
cost
- Communication cost
- Printing cost
- Other MOOE
INDIRECT COSTS
- Overhead expenses if there’s
any
TOTAL COST PER CASE
CATEGORY
Costing Template 01
General Instructions:
Please indicate all the possible charges/fees in each step of organ and tissue acquisition and
pre-transplantation process.
Key Activities Incurred Expense Details
1. Identification and Referral of PMOD
2. Assessment and Evaluation of PMOD
3. Priming of next-of-kin for Organ
Donation if PMOD is in Imminent
Brain Death
4. Certification of Brain Death
5. Securing Consent for Organ Donation
YES? Or NO?
6. If yes, alert PODTP-PhilNOS
7. Donor management and medical
work-up and evaluation of the PMOD
8. Medically Suitable
YES? Or NO?
9. Organ and Tissue Retrieval
10. Organ and Tissue Transportation
Costing Template 01
