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 2 Total start-up expenditure of the Da Nang HMB by activity group

Activity group	Value (2023 USD)	%
Direct activities group	228,131	37.0
Facility assessment and upgrade	24,270	3.9
Equipment assessment and purchase	85,775	13.9
Facilitate HACCP training with the HMB team	3,467	0.56
Guidelines development, advocacy, and approval	14,070	2.3
Develop and train on SOPs	603	0.10
Training on breastfeeding promotion, donor recruitment, and education; monitoring and reporting	50,199	8.1
SBCC activities^a	27,336	4.4
Routine monitoring (including development of forms and electronic system), supervision, meetings	8,140	1.3
Other: Dissemination meetings/events, advocating for HMB, obtaining approval from DOH and MOH	14,271	2.3
Indirect activities group	388,132	63.0
Research (e.g., formative research, costing study, and feeding study)	5,176	0.8
Learning exchange	58,189	9.4
National technical support	174,519	28.3
International technical support	150,249	24.4
Total	616,263	100.0

HACCP hazard analysis and critical control points, SOPs standards of practice, SBCC social and behavioral change communication
^aSBCC activities include 1) development, pretesting, and finalization; development, pretesting, and finalization of posters, video clips, leaflets, donor ID cards, and mascot; printing/reprinting materials; 2) branding; and 3) opening ceremonies

ISSN: 1746-4358