Marie Stopes Bangladesh

Principles of Management reporting package

(Income over cost calculation)

Income: The following item will include in income determination for clinic

 Clinical Service Income

 Income from Government Services
 Income from Donated Stock
 Others Clinical Income
 Other income generates from clinic

Expenditure: Expenditure Includes

 Clinical Operating Expenditures

 Clinical Fixed Expenditures
 Depreciation cost
 Donated Stock Consumption Cost
 Other expenditures incurred in clinic
 All types of monitoring visit cost by SO Staff
 There will; be 3 types of income to cast ratio, such as.
a. Direct clinic income to cost
b. Income to cost with adding Clinic/Maternity support office cost with puce clinic cost
c. Income to cost with adding both clinic/maternity support cost and unfunded support office
cost with pure clinical cost

Income /Cost calculation: Income to cost will calculate based on the following principles

 Income to cost means Expenditure over income including support office direct cost and support
office unfunded cost.
 Maternity /Clinical operation team cost will be directly related with maternity /clinical cost
accordingly where line managers salary only will be included and travel per diam cost will be
included directly with the clinical expenditures.
 Unfounded cost will be total support office unfunded cost and ratio of the unfunded cost will be
calculated as total unfounded cost/total clinics expenditures and then distributed to the clinic by
the calculated percentage.

Support Office cost calculation method:

Support office cost means total unfunded expenditures of head office functional department excluding
the expenditures of WISH, PSS, outreach, Social Marketing, Call Center etc.

Further notes:

1. A note will issue mentioning that all visits done by SO staff will be charged to clinic.
2. When we compare actual income with BP donated stock must be considered as GoB. grant
3. Monitoring Visit cost will include with center cost directly
4. Maternity/ Clinic Support team means those who are directly supporting to the clinical/
maternity operation and nature of costs are salary, facilities, training and utility.