Key Words :
Ophthalmic procedure, phacoemulsification, Intraocular Lens Kits, primary cost, overhead cost, cost analysis, activity based costing

ABSTRACT
Ten cases of cataract surgery with Intraocular Lens (IOL) implant were studied to find actual cost incurred on patient care, so as to workout the modalities to develop package system for cataract surgery with IOL implants. The cost analysis for the package had been divided into ‘primary cost’ in which cost of manpower, cost of consumable, cost of linen and laundering, cost of CSSD and manifold was included. In “overhead cost”, building cost, cost of other fixed assets, electricity and water consumption, sanitation and air conditioning was included to find total cost for deriving the package cost.