Analysis of medical analysis costs using the ABC/ABM method

Biomedical analysis laboratories (LABM) play an important role in the healthcare system, and are one of the pillars of public health. The results of medical analyses carried out in these laboratories are decisive for the practitioner’s diagnosis. Hence the choice of this subject, entitled ＂ABC/ABM cost analysis of medical biology laboratory services at the Centre de Sante Gaspard KAMARA (CSGK) in Senegal＂. This study, which is part of an approach to controlling the production costs of medical analyses supplied by the CSGK laboratory, aims to shed light on the hypothesis of managers who believe that the medical analysis rates charged do not correspond to the real production costs. This assertion could be true, especially since the laboratory has never determined its costs with a view to analyzing them in order to offer reasonable, bearable and judiciable rates to users, while maintaining a viable structure.