From the Analysis of Costs to the Pricing of Medical Biology Services

Introduction: This work calculate the costs of provided services in a laboratory by adopting the ABC method and the chosen structure as example is the biochemistry laboratory of Aristide Le Dantec hospital Aristide in Dakar (Senegal). Abstract: 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, Dakar, Senegal (National Referral hospital). This study was conducted over a period of three (3) months. This is a retrospective cross sectional study in analytical target on the calculation of the cost of Biochemistry examinations. The method used is the ABC method based on the identification of all activities for the determination of product costs. The target was the director of the hospital administration.