[Cost of hospitalization by the Activity Based Costing method in the neonatal department of Principal Hospital of Dakar]
| Autor: | A. Balaka, M Tchandana, A Agbetra, T. Tchamdja |
|---|---|
| Jazyk: | francouzština |
| Rok vydání: | 2016 |
| Předmět: |
Male
medicine.medical_specialty business.industry Principal (computer security) Public Health Environmental and Occupational Health Hospital Departments Infant Newborn Health Care Costs Infant newborn Hospitals Senegal Hospitalization Infectious Diseases Emergency medicine medicine Costs and Cost Analysis Humans Female Neonatology Prospective Studies Activity-based costing business |
| Zdroj: | Medecine et sante tropicales. 25(4) |
| ISSN: | 2261-2211 |
| Popis: | To determine the cost of hospitalization per day in the neonatal department of Principal Hospital of Dakar.This prospective study took place during the month of July 2011 in the newborn unit. The activity-based costing method was used to analyze costs.During the study period, 52 newborns were hospitalized for a total of 590 days. The cost of the human resources during that month was 9,907,832 FCFA (US $ 19,815.66), the cost of depreciation of fixed assets was estimated at 571,952 FCFA (US $ 1143.90), and supplies at 112,084 FCFA (US $ 224.17). External services cost 386,753 FCFA (US $ 773.51) and support services 6,917,380.65 FCFA (US $ 13,834.7613). The monthly expenses incurred for the hospitalization of newborns totaled 17,896,002 FCFA (US $ 35,792), for a cost per patient per day of 30,332.20 FCFA (US $ 60.66) and an average cost of hospitalization 334,153.88 FCFA (US $ 668,31).This study is the first of its kind in Senegal and neighboring countries. By applying the ABC approach, we can obtain a more detailed and precise estimate of the cost of activities and services. Process improvements and corrective actions should make it possible to identify cost drivers, such as time. |
| Databáze: | OpenAIRE |
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