Evaluation de la performance financière du service de néonatologie de l’Hôpital Principal de Dakar : Cas de l’hospitalisation.
Journal Title: Advance Research Journal of Multidisciplinary Discoveries - Year 2018, Vol 26, Issue 26
Abstract
Objectives: To determine the cost of day hospitalization in NICU Hospital Principal de Dakar. Methodology: This is a prospective, analytical study conducted from 1 to 31 July 2011 in the newborn unit. The Activity Based Costing method was used to analyze cost. Results: During the study period, 52 infants were hospitalized with 590 days of hospitalization. The costs of human resources were 9,907,832 CFA (USD 19,815.66). The cost of depreciation of fixed assets was estimated at 571,952 CFA (U.S. $ 1143.90) and the consumables to 112,084 CFA francs (U.S. $ 224.17). In addition, the cost of external services and support services were respectively 386,753 CFA (U.S. $ 773.51) and CFA 6,917,380.65 (USD 13834.7613). The total cost of expenses incurred for hospitalization monthly newborns was 17,896,002 CFA (USD 35,792). The cost per day of hospitalization was estimated at CFAF 30,332.20 (USD 60.66) and average cost of hospitalization 334,153.88 CFA (USD 668, 31). Conclusion: This study is the first of its kind in Senegal and neighboring countries. By applying the ABC approach, we can have more detailed estimate and more accurate cost of the activity or service. Process improvement and corrective actions can be performed to clearly identify the cost drivers such as time.
Authors and Affiliations
TCHAMDJA TOYI, DJAGADOU KODJO AGBEKO, Balaka B
Keywords
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