CALCULATION AND ANALYSIS OF THE COSTS OF BIOCHEMISTRY EXAMINATIONS BY THE ACTIVITY-BASED COSTING METHOD -ABC-CASE OF THE LABORATORY AT THE PREFECTURAL HOSPITAL OF SALE- MOROCCO

Objectives: The implementation of Universal Health Coverage, as a necessary step towards achieving the Sustainable Development Target, in particular MDT3, brings into play the question of good management, the efficiency of hospitals with a view to reduce costs, which seems to be an international issue. It is in this context that the present study fits. It aims to analyze and calculate the cost of biochemistry examinations. Methods: This is a retrospective accounting study in the year 2019 which focuses on the calculation of the average cost by the accounting method based on the activity of 32 biochemical examinations at the Prefectural Hospital of SALE. Data analysis was performed by SPSS 20.0. Results: The costs of biochemistry examinations are around 15,335,689.58MAD, which is three times higher than the income envisaged by the application of the national pricing system, which is of the order of 5,081,280.00 MAD. The most significant expenses are attributed to laboratory consumables and personnel they represent respectively 45.20% and 40.05% of the overall expenses. The activities that consume the largest share of resources with 74.03% and 9.12% are respectively the processing of examinations and the management of the laboratory. Among the costs examinations, we quote Uric acid (114.78MAD)-Albuminemia117.12MAD)- Ferritin (250.96MAD)-PSA (253.22MAD). Conclusions: The results could be essential for both efficient resource allocation, hospital reimbursement and health policy decision-making. Also, the introduction of ABC in our Moroccan hospitals could help the transition from a flat-rate pricing system to fee-for-service (T2A).