Activity-Based Costing in IVF: a framework for transparency and operational scaling of fertility services.

ABSTRACT:

Purpose

The economics of IVF operations remain opaque despite growing prevalence and substantial investment in fertility services. Traditional accounting methods often fall short by failing to capture the complex relationship between biological inputs (number of eggs and embryos processed), skilled labor, and equipment utilization, creating a distorted view across different procedures and patient characteristics.

Methods

This paper presents Activity-Based Costing (ABC) as a methodological framework for understanding true IVF laboratory costs. We demonstrate a use case with an analysis of data from five IVF laboratories (600-2200 annual egg retrieval cycles) across different US regions including time studies of 500 + procedures at each site, with theoretical projections to 40

SUBMITTER: Chavez-Badiola A 

PROVIDER: S-EPMC12705916 | biostudies-literature | 2025 Dec

REPOSITORIES: biostudies-literature