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 3 Monthly costs of Da Nang HMB by activity group

Activity group	Scenario 1		Scenario 2		Scenario 3
Activity group	Value	%	Value	%	Value	%
Unit: 2023 US dollars
Direct activities group at the start-up phase	6,469	25.7	6,469	44.4	1,230	13.2
Facility assessment and upgrade	174	0.7	174	1.2	174	1.9
Equipment assessment and purchase	1,056	4.2	1,056	7.3	1,056	11.3
Facilitate HACCP training	627	2.5	627	4.3
Guidelines	440	1.7	440	3.0
Training on SOPs	253	1.0	253	1.7
Training on breastfeeding promotion, donor recruitment & education, and monitoring & reporting	1,675	6.6	1,675	11.5
SBCC	498	2.0	498	3.4
Routine monitoring	437	1.7	437	3.0
Other: Administrative, meeting, advocacy, approval	1,310	5.2	1,310	9.0
Indirect activities group at the start-up phase	10,651	42.2
Research	1,144	4.5
Learning exchange	644	2.6
National technical support	4,847	19.2
International technical support	4,016	15.9
Implementation costs	8,096	32.1	8,096	55.6	8,096	86.8
Donor involvement	1,368	5.4	1,368	9.4	1,368	14.7
DHM handling, processing	3,456	13.7	3,456	23.7	3,456	37.1
DHM usage	2,037	8.1	2,037	14.0	2,037	21.8
Operations and maintenance of equipment; management & supervision	1,235	4.9	1,235	8.5	1,235	13.2
Total	25,217	100.0	14,565	100.0	9,326	100.0

HACCP hazard analysis and critical control points, SOPs standards of practice, SBCC social and behavioral change communication; routine monitoring: development of forms and electronic systems
Scenario 1: direct start-up costs + indirect start-up costs + implementation costs; scenario 2: direct start-up costs + implementation costs; scenario 3: capital costs + implementation costs

ISSN: 1746-4358