Costing models for hospital infection control program in healthcare set up: ABC our experience

Background: Activity based costing (ABC) model for health care associated infections is very much important for patients, health   care providers, and payers to make a rational and informed decisions about the patient pertinent care and also for the allocation of resources. The objective of the present study is to develop a ABC model to determine the various cost factors involved in treating health care associated infected patient. The costs for individual health care associated infections will be based on calculating both the direct cost and the indirect cost which are associated with the disease.
Objectives: Assessing the various factors contributing to the development of ABC costing model for HAI and develop a costing model taking all the possible factors into consideration.
Methods: Defining of the activities and process of HAI for the given institution as per the standard regulatory / recommendatory guidelines. System analysis and costing of process for the various activities for implementation of the HAI system. 
Results: Various parameters for HAI as per ABC model has been explained for health care associated infections.  
Conclusion: ABC Costing model helps to identify the factors responsible for setting health care and the cost involved in it.