Cost analysis of establishing and operating the first human milk bank at Da Nang Hospital for Women and Children in Vietnam: an activity-based costing ingredients study

Table 1 Three cost scenarios

Cost items	Scenario 1	Scenario 2	Scenario 3
Direct costs
Start-up phase
Facility assessment and upgrade	√	√	√
Equipment assessment and purchase	√	√	√
Facilitate HACCP training; develop guidelines; develop and conduct training on SOPs; training on HMB procedure; social & behavior change communication; routine monitoring (development of forms and electronic system); others (general expenses)	√	√
Running phase
Donor involvement; DHM handling, processing; DHM usage; others (general expenses)	√	√	√
Indirect costs (start-up phase only)
National technical support (from A&T, PATH, DOH, DNHWC, and MOH)	√
International technical support (from A&T, PATH), research, and learning exchange	√

A&T Alive & Thrive, DOH Da Nang Department of Health, MOH Ministry of Health, DHWCH Da Nang Hospital for Women and Children, HACCP hazard analysis and critical control points, SOPs standards of practice

ISSN: 1746-4358