Table 1 List of cost items used in calculations of total costs. For each cost item hospital costs, overhead costs and consultants costs are included if appropriate.

Preoperative

General practioner

First visit to outpatient clinic (20 min)

X-thorax *

ECG

Blood examinations

Consultation pulmonologist (36 min)

Consultation cardiologist (22.65 min)

Consultation internist (30 min)

ERCP (30 min)

Ultrasound * (10 min)

Operative

Hospital operating room per minute

Anaesthesiologist per minute^#

Surgeon per minute

Surgical resident per minute

Laparoscopic instruments - reusable

Laparoscopic instruments - disposable

Admittance

Ultrasound localization of gallbladder

Blood gas analysis (Åstrup)

Spirometry analysis

One night hospital stay

One night medium care (including intensivist)

Intensive care (with mechanical breathing)

Intensive care (without mechanical breathing)

Pathology examination

Follow-up

Outpatients visit (10 min)

Complications

Ultrasound drainage (10 min)

Blood culture

Blood transfusion

Urologist outpatients visit (30 min)

Gastroscopy (30 min)

MRCP *

CT abdomen *

CT thorax *

CT angiography *

CT cerebrum *

MR cerebrum *

Re-laparotomy

Emergency department visit

Ultrasound duplex