International Research Journal of Biochemistry and Bioinformatics

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Cost analyses of some biochemical parameters: Activity based costing (ABC) method

Abstract

Ndiaye A. ; Diallo F. ; Doupa D.; Cissé F.; Samba A ; Thiam S. ; Diatta A. ; Sarr N.G. ; Sall N.D.; Toure M.

In the care of patients, medical analyzes are essential evidences to confirm a diagnosis. In Senegal, in 2005 and according to the National Health Accounts, Medical Biologys pending were estimated at 4.5 billion franc CFA. .Unlike drugs, very few studies have been conducted to assess the cost of medical biology acts in the care of patients. It is for this reason that we decided to determine the cost of these acts performed in the laboratory of Biochemistry, Aristide Le Dantec Hospital (National Referral hospital).This study was conducted over a period of three (3) months. This is a retrospective crosssectional study in analytical target on the calculation of the cost of Biochemistry examinations. All parameters analyzed during this period have been included but have excluded all the parameters that were not measured due to breakage of reagents.The method used is the ABC method based on the identification of all activities for the determination of product costs.This study has shown that wages represent a very significant proportion of the total costs(60%). We have found that the cost is much lower if the analyzes are done with a plc.Our study has shown that using a plc is having an impact on reducing costs. This confirms that the interest for the state is to provide efficient equipment in order to reduce the cost of services.

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