Research Article

Programme Costing of a Physical Activity Programme in Primary Prevention: Should the Costs of Health Asset Assessment and Participatory Programme Development Count?

Table 2

Imputed capital costs of the gym.

Construction costs for a gym in the year 1998 (15*27 m²)920,325 €2,272 €

(1)Adjusted for the year 2005 (by construction price index) *1.05022,386 €
(2)Linear amortisation p.a., 30 years/3080 €
Average fixed capital (1)/21,193 €
(3)Interest expense rate of 3% *0.0336 €
(4)Capital costs per m² p.a.(2) + (3)115 €
Current costs p.a.76,694 €189 €
(5)Adjusted for the year 2005 (by consumer price index) *1.1051209 €
Costs of gym per m² p.a.(4) + (5)289 €
Number of hours for utilisation (8 × 365)2,920
Costs per m² and hour0.1112

Abbreviations: p.a.: per annum; m2: square metre.