title: [Cost of hospitalization by the Activity Based Costing method in the neonatal department of Principal Hospital of Dakar].
abstract: OBJECTIVE
  To determine the cost of hospitalization per day in the neonatal department of Principal Hospital of Dakar.
  
  
  METHODS
  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.
  
  
  RESULTS
  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).
  
  
  CONCLUSIONS
  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.
authors.affiliation: Service de médecine interne et Programme national de lutte contre le diabète, CHU Sylvanus-Olympio, BP 57, 228 Lomé, Togo.
authors.forename: T
authors.initials: T
authors.lastname: Tchamdja
authors.affiliation: Service de médecine interne et Programme national de lutte contre le diabète, CHU Sylvanus-Olympio, BP 57, 228 Lomé, Togo, Département de médecine et spécialité, CHU Sylvanus-Olympio, BP 57, 228 Lomé, Togo.
authors.forename: A
authors.initials: A
authors.lastname: Balaka
authors.affiliation: District sanitaire du Golfe, ministère de la Santé, Lomé, Togo.
authors.forename: M
authors.initials: M
authors.lastname: Tchandana
authors.affiliation: Service de médecine interne et Programme national de lutte contre le diabète, CHU Sylvanus-Olympio, BP 57, 228 Lomé, Togo, Département de médecine et spécialité médicales, faculté des sciences de santé, université de Lomé, Togo.
authors.forename: A
authors.initials: A
authors.lastname: Agbétra
mesh_terms: D003365:Costs and Cost Analysis; D005260:Female; D017048:Health Care Costs; D006748:Hospital Departments / Q000191:economics; D006760:Hospitalization / Q000191:economics*; D006761:Hospitals; D006801:Humans; D007231:Infant, Newborn; D008297:Male; D009359:Neonatology; D011446:Prospective Studies; D012675:Senegal
keywords: ABC approach hospitalization; Dakar; Senegal; cost; hospital; neonatal