Table 4 

Costs of developing and introducing the implementation of CBT for CFS divided in fixed and variable costs. 

Volume 
Calculated costs value per volume 
Costs 



Personnel costs 

Fixed 

Therapists 
647 hours 
€ 55.50/hour 
€ 35.909 
Management 
312 hours 
€ 73.17/hour 
€ 22.829 
Others 
793 hours 
€ 35.87/hour 
€ 28.444 
Total fixed 
€ 87.182 

Variable 

Therapists 
460 hours 
€ 55.50/hour 
€ 25.530 
Management 
20 hours 
€ 73.17/hour 
€ 1.463 
Supervisor 
266 hours 
€ 62.52/hour 
€ 16.625 
Others 
6 hours 
€ 35.87/hour 
€ 215 
Total variable 
€ 43.833 

TOTAL personnel costs 
€ 131.015 

Material costs 

Fixed 

Building use 
10% of personal costs 
€ 8.718 

PR activities 
2000 information letters and brochures 
€ 1.705 

Total fixed 
€ 10.423 

Variable 

Building use 
10% of personal costs 
€ 4383 

PR activities 
2500 information letters and brochures 
€ 1.983 

Total variable 
€ 6.366 

TOTAL material costs 
€ 16.789 

Traveling costs 

Fixed 

Therapists 
3605 km 
€ 0.18/km 
€ 649 
Management 
3328 km 
€ 0.18/km 
€ 599 
Others 
1411 km 
€ 0.18/km 
€ 254 
Total fixed 
€ 1.502 

Variable 

Supervisor 
5300 km 
€ 0.18/km 
€ 954 
Therapists 
1275 km 
€ 0.18/km 
€ 230 
Management 
40 km 
€ 0.18/km 
€ 7 
Total variable 
€ 1.191 

TOTAL traveling costs 
€ 2.693 

TOTAL fixed costs 
€ 90.675 

TOTAL variable costs 
€ 59.300 

TOTAL 'developing and introducing' costs 
€ 149.975 



All volumes were valued in terms of Dutch integral cost prices at the price level of 2004 (Oostenbrink et al., 2004). 

Scheeres et al. BMC Health Services Research 2008 8:175 doi:10.1186/147269638175 