在试管婴儿中基于活动的成本计算:一个透明度和生育服务运营规模的框架
Alejandro Chavez-Badiola1, Steve Rooks2, Giuseppe Silvestri3
1Conceivable Life Sciences, 160 Mercer St., New York, NY, 10012, USA. alejandro@conceivable.life.
Journal of assisted reproduction and genetics
|October 18, 2025
概括
基于活动的成本计算 (ABC) 揭示了真实的试管婴儿实验室成本,显示了随着生物投入和规模效应的显著成本增加. 实施ABC可以提高运营效率,并为生育服务的战略决策提供信息.
科学领域:
- 生殖医学 生殖医学
- 卫生经济学 卫生经济学
- 运营管理 运营管理
背景情况:
- 尽管投入了大量资金,但体外受精 (IVF) 操作面临不透明的经济问题.
- 传统的会计方法无法准确地捕捉试管婴儿实验室成本,扭曲了财务观点.
研究的目的:
- 将基于活动的成本计算 (ABC) 作为理解真实试管婴儿实验室成本的框架.
- 在试管婴儿实验室环境中展示ABC的应用.
主要方法:
- 使用了基于活动的成本计算 (ABC) 方法.
- 分析了来自五个试管婴儿实验室的数据,每年取卵周期有所变化 (600-2200).
- 纳入了每站点500多个程序的时间研究和排队理论,可预测高达4000个周期.
主要成果:
- 鉴定了与生物投入的显著成本弹性 (例如,卵子数量增加三倍的卵子冷成本增加了55%).
- 证明了实质性的规模效应:边际成本在较小的中心 (500个周期) 和较大的中心 (2000个周期) 中高出40%.
- 在大型中心观察到劳动效率增加30%和资本利用率提高,并得到了队列分析的支持.
结论:
- 基于活动的成本计算 (ABC) 提供了基于证据的定价,容量规划和IVF操作中的战略决策的基础.
- ABC重点是运营效率,而不是临床治疗,确保患者的结果仍然至关重要.
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