Application of the by the activity-based costing (ABC) method in a clinical department: example of the maternity unit of the Tiznit Provincial Hospital Center.

Abstract

To determine the costs of the three types of delivery in the maternity department of the Tiznit Provincial Hospital Center. This quantitative study analyzed costs for the year 2016 by the activity-based costing method. The total maternity ward costs were 6 269 922.31 MAD, of which 5 781 409,09 MAD (92.21%) were attributed to the three types of delivery studied. Human resources accounted for 53.56% of maternity department expenses, pharmaceutical expenses for 16.22%, and administrative expenses for 11.40%. The average costs of a normal delivery were 1257,76 MAD, for a dystocic delivery 1258,00 MAD, and for cesarean delivery 3004.87 MAD. This type of study is the first of its kind to be conducted in a Moroccan hospital. It demonstrates the feasibility of this approach, on the one hand, and on the other it provides managers with a much more accurate idea of the cost of the services offered and the information needed for decision-making.