Determining program costs and revenues are essential in the planning and evaluation process. This assignment is designed to take you step by step through the process of determining program costs and revenues. If you follow each step below, you should come up with an accurate assessment of revenues and costs. This model is used in one form or another across the health care industry. The variables in the equation depend upon the number of vacation, sick, personal and in-service days the provider offers to their employees. Seniority is an issue as well. An FTE or Full Time Equivalent is generally a 40 hour a week full-time position