A direct, activity-based costing was carried out over a four-week period from September 2019 to October 2019. The cost analysis was conducted from the healthcare provider perspective following published methods guidelines on costing approaches performed in LMICs.18,19 All costs were collected in 2017 Ugandan shillings, and later adjusted and reported in 2017 US Dollars using the annual average exchange rate (1 dollar = 3700 shillings).20 Ethics approvals were obtained from the institutional review board at University of Cape Town and University of Makerere, and site approval was provided by the Uganda Ministry of Health (MoH) (Reference: 549/2019 & 2019-013).
Setting
Data were collected by convenience sampling at five regional referral hospital sites (RRHs), which are tertiary level centres that offer both general and specialist clinical services and partake in teaching and research. The following criteria were used for site inclusion to the study: a public RRH, with an emergency/casualty/A&E unit, which had not received any of the elements of the WHO EC Toolkit. Any sites which had received previous elements of the WHO toolkit were excluded from the study. All sites are funded by the Ugandan government and deliver most services free of user charges. The five sites are geographically diverse and serve various catchment sizes. In particular, Mbale RRH and Jinja RRH receive high numbers of mass casualties from road traffic accidents due to proximity of the nearby highway. There are currently no national guidelines for the layout of emergency units.14 Consequently, each site demonstrated unique features to their physical space, staffing, equipment and supplies. A brief overview of key characteristics of each of the five sites, observed during site visits is provided in the Table 1.
Table 1: Key characteristics of study sites
|
Jinja
|
Mbale
|
Gulu
|
Hoima
|
Kabale
|
Distance from Kampala (km)
|
80km E
|
224km E
|
333km N
|
200km W
|
426km SW
|
Population served
|
3.5 million
|
2 million
|
2 million
|
Over 3 million
|
2 million
|
Region
|
Eastern central region
|
Mid-eastern region
|
Mid-northern region
|
Mid-western region
|
Kigezi region
|
Districts served
|
Bugiri, Buyende, Iganga, Jinja, Kaliro, Kamuli, Kayunga, Luuka, Mayuge, Namutumba, Namayingo
|
Busia, Budaka,
Bududa
Kibuku, Kapchorwa,
Kween Bukwo, Butalega, Manafwa, Mbale, Pallisa Sironko, Tororo
|
Amuru, Gulu, Kitgum, Lamwo, Pader, Nwyoa, Oyam
|
Hoima, Kibale, Masindi,Bulisa, Kiryandongo, Kyankwanzi, Kiboga, and Easter part of DRC
|
Kabale, Kisoro, Rukungiri, Kanungu and some parts of Ntungamo (as well as ppl from neighboring Rwanda and DRC)
|
Estimated annual number of visits to EU1
|
10,788 Inpatient
|
9,156 Inpatient
9,540 Outpatient
|
4,452 Inpatient
8,172 Outpatient
|
2,952 Inpatient
|
2,076 Inpatient
3,240 Outpatient
|
No. of beds in hospital2
|
500
|
302
|
335
|
300
|
280
|
No. of staff in EU department over 24 hr period3
|
8 Nurses
2 Doctors
|
7 Nurses
3 Interns
4 Clinical Officers
1 Medical Officer
|
3 Nurses
2 interns
1 Medical Officer
|
6 Nurses
|
5 Nurses
*Medical Officer as needed from Inpatient Ward
|
1 Estimation taken from extrapolation of monthly registers from July 2019 site visits.
2 https://www.ubos.org/onlinefiles/uploads/ubos/pdf%20documents/PNSD/2010MOHStatAbst.pdf and https://health.go.ug/affiliated-institutions/hospitals
3 Figures provided by EU staff during site visits in July 2019
Specifying the production process
In alignment with ongoing monitoring and evaluation by WHO and MoH, five sentinel conditions were selected by an expert panel as representative of conditions highly amenable to timely and appropriate EC.21,22 Conditions were process mapped to identify equipment and supplies involved in the current practice of care. For each condition, a range of likeliest treatment pathways were first identified using procedures outlined in the AFEM 2nd edition Handbook23 and later validated in discussions with global emergency care experts, Ugandan health care providers, and during visits to the hospital sites. This process resulted in the identification of 13 crucial interventions in the delivery of care for the five sentinel conditions. A table of these treatments processes can be found in the supplementary materials. Our expert panel identified a list of single use supplies (such as sundries and consumables), reusable supplies (such as medical equipment and devices), medication received, labour and diagnostic tests required for each intervention. Our approach in costing for care was to define the incremental cost associated with implementing EC described in the WHO EC Toolkit at existing hospitals. These hospitals were assumed to include some infrastructure capacities, such as building and utilities, which were not considered in our costs.
The sample population for the study was comprised of patients receiving unscheduled care for the treatment of five sentinel conditions; post-partum haemorrhage (PPH), road traffic incident (RTI), asthma, pneumonia, paediatric diarrhoea. Patients presenting to the unit with one of the selected conditions but whom did not receive one of the 13 identified treatments were excluded from the sample.
Enumerating inputs for each process
Each instance of resource utilization was counted at the individual patient level. Enumeration of inputs followed Hendricks et al guidelines, using the bottom-up micro-costing method.24 Study data were collected and managed using REDCap (Research Electronic Data Capture, a secure, web-based software platform designed to support data capture for research studies, hosted at the University of Cape Town.25
All efforts were made to observe a minimum of 25 cases for each intervention, and data collectors were instructed to observe the same intervention at different points across the four-week period to ensure time-based data was representative of various providers. Data were largely collected from the emergency unit, although occasional cases of PPH and paediatric cases were captured in the Maternal and Children’s wards respectively. Six Ugandan data collectors were on site, daily, to observe all eligible cases. Data collectors identified potential cases as they arrived on site and followed providers throughout the duration of the delivery of intervention. During observation, data collectors noted all supplies, medicines and medical devices used throughout the intervention, as well as the occurrence of any diagnostic tests. The number of medical supplies used in the delivery of the interventions were tallied on a daily basis. Data clerks either entered data directly to REDCap using tablets, or first captured data on paper tools which were later uploaded into the online system.
Although services at government facilities are free of charge, anecdotal evidence suggest that due to extreme resource constraints patients may be asked to purchase their own medical supplies in order to receive timely care. To capture instances of out-of-pocket payment for single use items, medications and diagnostic tests, data collectors were asked to indicate if the item was paid for by the patient, presumably from a nearby pharmacy or private hospital or clinic.
Time-motion methodology was used to capture the resource use of labour.18 Labour time was defined as hands-on time of providers in the delivery of an intervention, from the moment a provider decides on a course of action in treatment to the completion of that action. Tablet and phone timers were used to capture time spent in delivering care. Only activities and tasks which could be observed by the data clerk were captured, including diagnosis, stabilization and treatment of patients. In addition, data collectors captured the cadre of providers and number of each cadre present while delivering the intervention.
Costs
A series of assumptions were made in our analytical approach to costing these services. A table including details is provided in the supplementary materials S2 Table. Unit costs of single use supplies, medicines and diagnostic tests were obtained from the National Medical Stores (NMS) price survey report, the primary provider of medical supplies to government hospitals.26 The price of any items missing from the NMS report were obtained from Joint Medical Stores (JMS) – one of the largest private medical supply providers in the country. Estimated costs for diagnostics tests were taking from the literature.27–30 Labour unit costs were expressed as cost per minute, calculated by dividing each cadre’s annual salary – obtained online from Ministry of Public Service salary structure for the fiscal year 2018-2019 – by the working minutes in each year (252 working days x 8 hrs per day x 60 mins per hour = 120,960).31
Reusable items, such as monitors and forceps, were distilled to a cost per each use. This was derived from the purchasing cost of each device, at an annualized value of the useful lifespan divided by the presumed usage of once per day. Certain high use items, such as stethoscopes, were assumed to be used fifteen times per day based on expert opinion of in-country physicians and amended accordingly. All costs were converted from Ugandan Shillings to US Dollars at annual exchange average rate for 2017 (1 dollar = 3700 shilling).20 Resource use and unit costs attributable the interventions are listed in Table 2 (additional materials).
Table 2
Items | Unit | Cost per unit (Ugandan Shilling) | Cost per unit (USD) | Source |
Labour | | |
Nursing Student (U8) | minute | 22 | 0.01 | FY 2018-19 Salary Structure30 |
Nurse (U5) | minute | 79 | 0.02 | FY 2018-19 Salary Structure30 |
Interns (U5) | minute | 79 | 0.02 | FY 2018-19 Salary Structure30 |
Medical Officer (U4- Med 1) | minute | 292 | 0.08 | FY 2018-19 Salary Structure30 |
Clinical Officer (U4- Med 2) | minute | 93 | 0.03 | FY 2018-19 Salary Structure30 |
Single use supplies | | | |
Adhesive tape | roll | 39183 | 10.59 | Joint Medical Stores |
Endotracheal tube 3MM | each | 1300 | 0.35 | National Medical Stores25 |
Alcohol swabs | each | 113.53 | 0.03 | Estimate |
Antiseptic solution (iodine) | 200 ml | 3240 | 0.88 | National Medical Stores25 |
Nebulizer mask | each | 38394 | 10.38 | Joint Medical Stores |
Cotton roll | 500 g roll | 8590 | 2.32 | National Medical Stores25 |
Compression bandage | each | 1412 | 0.38 | National Medical Stores25 |
Non sterile gloves | pair | 105.53 | 0.03 | National Medical Stores25 |
Sterile gloves | pair | 691.1 | 0.19 | National Medical Stores25 |
Gauze dressing | 90 cm x 90 m | 41346 | 11.17 | National Medical Stores25 |
Crepe bandage 4in | roll | 954 | 0.26 | National Medical Stores25 |
Crepe bandage 6in | roll | 1702 | 0.46 | National Medical Stores25 |
Blood transfusion giving set | each | 615 | 0.17 | National Medical Stores25 |
IV giving set | each | 502.93 | 0.14 | National Medical Stores25 |
Suction catheter (FG 16) | each | 361 | 0.10 | National Medical Stores25 |
Non adhesive dressing | 90 cm x91m | 36492 | 9.86 | National Medical Stores25 |
Plaster of Paris 6in | roll | 3559 | 0.96 | National Medical Stores25 |
Plaster of Paris 8in | roll | 3559 | 0.96 | National Medical Stores25 |
Gauze roll | roll | 783.75 | 0.21 | National Medical Stores25 |
Nonrebreather mask | each | 12199 | 3.30 | Joint Medical Stores |
Lubricant (KY jelly) | 42 g tube | 3770 | 1.02 | National Medical Stores25 |
NG tube size 10 | each | 908 | 0.25 | National Medical Stores25 |
NG tube size 14 | each | 489 | 0.13 | National Medical Stores25 |
NG tube size 16 | each | 454 | 0.12 | National Medical Stores25 |
Average NG tube | each | 617 | 0.17 | National Medical Stores25 |
Tongue depressor | each | 50 | 0.01 | National Medical Stores25 |
Water for injection | 10 ml vial | 80 | 0.02 | National Medical Stores25 |
Surgical blade average | each | 237.81 | 0.06 | National Medical Stores25 |
Average IV Cannula | each | 366.29 | 0.10 | National Medical Stores25 |
Average Syringe | each | 232.83 | 0.06 | National Medical Stores25 |
Reusable supplies | Useful life years | | | |
Cervical collar | 5 | 49.35 | 0.01 | Joint Medical Stores |
Bucket | 2 | 12.67 | 0.003 | Joint Medical Stores |
Artery forceps | 7 | 6.06 | 0.002 | Joint Medical Stores |
Needle holder | 7 | 3.67 | 0.001 | Joint Medical Stores |
Laryngoscope | 7 | 37.69 | 0.01 | Joint Medical Stores |
Kidney dish | 10 | 2.08 | 0.001 | Joint Medical Stores |
Bag valve mask | 5 | 27.94 | 0.01 | Joint Medical Stores |
O2 cylinder | 5 | 10.96 | 0.003 | National Medical Stores25 |
Scalpels | 5 | 0.07 | 0.00002 | National Medical Stores25 |
Scissors | 10 | 2.34 | 0.001 | Joint Medical Stores |
O2 concentrator | 10 | 544.40 | 0.15 | Joint Medical Stores |
Thermometer | 10 | 1.28 | 0.00 | Joint Medical Stores |
ECG | 7 | 896.59 | 0.24 | Joint Medical Stores |
Nebulizer machine | 10 | 125.38 | 0.03 | Joint Medical Stores |
Mechanical ventilator | 7 | 10801.34 | 2.92 | Joint Medical Stores |
Stethoscope | 5 | 93.70 | 0.03 | Joint Medical Stores |
Blood pressure cuff | 2 | 89.04 | 0.02 | Joint Medical Stores |
IV infusion pump | 10 | 502.44 | 0.14 | Joint Medical Stores |
Cardiac monitor | 10 | 307.74 | 0.08 | Joint Medical Stores |
Glucometer | 7 | 21.14 | 0.01 | Joint Medical Stores |
Vital signs monitor | 10 | 307.74 | 0.08 | Joint Medical Stores |
Defibrillator | 7 | 2749.97 | 0.74 | Joint Medical Stores |
Portable ultrasound | 10 | 7248.35 | 1.96 | Joint Medical Stores |
Pulse Oximeter | 7 | 1366.16 | 0.37 | Joint Medical Stores |
Suction device | 10 | 389.61 | 0.11 | Joint Medical Stores |
Medicines | Unit | | | |
Iodine | 200 ml | 3240 | 0.88 | National Medical Stores25 |
Misoprostol | 200mcg | 360.08 | 0.10 | National Medical Stores25 |
Oxytocin | 10 IU | 194.05 | 0.05 | National Medical Stores25 |
Tranexamic acid | 500 mg | 3600 | 0.97 | Joint Medical Stores |
Diazepam | 5 mg tab | 4.5 | 0.00 | National Medical Stores25 |
Hydrocortisone | 100 mg | 1224.32 | 0.33 | National Medical Stores25 |
Salbutamol | 2.5 ml vial | 2559.8 | 0.69 | National Medical Stores25 |
Aminophylline | 250 mg/10 ml | 700 | 0.19 | National Medical Stores25 |
Atropine | 1 mg/1 ml | 126.62 | 0.03 | National Medical Stores25 |
Diazepam Injection | 10 mg/2 ml | 296.16 | 0.08 | National Medical Stores25 |
Diclofenac Tab | tab | 9.58 | 0.00 | National Medical Stores25 |
Diclofenac injection | 75 mg/3 ml | 117.72 | 0.03 | National Medical Stores25 |
Bupivacaine | 4 ml amp | 5940 | 1.61 | National Medical Stores25 |
Trap | 325mcg tab | 323.78 | 0.09 | Joint Medical Stores |
Zinc sulphite tablet | 20 mg tablet | 31.2 | 0.01 | National Medical Stores25 |
Lidocaine injection | 5 ml | 2318 | 0.63 | National Medical Stores25 |
Lignocaine injection | 20 ml | 3536 | 0.96 | National Medical Stores25 |
Misoprostol tablet | 200mcg | 255.54 | 0.07 | National Medical Stores25 |
Paracetamol tablets | 500 mg tab | 11.5 | 0.00 | National Medical Stores25 |
Paracetamol syrup | 125 mg | 1363 | 0.37 | National Medical Stores25 |
Paracetamol vial | 100 ml | 7233 | 1.95 | Joint Medical Stores |
Paracetamol suppository | 125 mg | 960 | 0.26 | National Medical Stores25 |
Tramadol ampoule | 100 mg/2 ml | 897.8 | 0.24 | National Medical Stores25 |
Tolfree | 100mcg tab | 348 | 0.09 | Joint Medical Stores |
Pethidine | 100 mg/2 ml | 2257.8 | 0.61 | National Medical Stores25 |
Ampiclox tab | 250 mg | 95 | 0.03 | National Medical Stores25 |
Ampiclox IV | 250 mg | 634.43 | 0.17 | National Medical Stores25 |
Ampicillin | 500 mg | 376.12 | 0.10 | National Medical Stores25 |
Aminophylline IV | 250 mg/10 ml | 700 | 0.19 | Joint Medical Stores |
Amoxycillin tab | tab | 78 | 0.02 | Joint Medical Stores |
Amoxycillin syrup | 100 ml | 3765 | 1.02 | National Medical Stores25 |
Ascoril Syrup | 100 ml | 5033 | 1.36 | National Medical Stores25 |
Azithromycin tab | 500 mg | 614.67 | 0.17 | National Medical Stores25 |
Cloxacillin IV | 500 mg | 396.88 | 0.11 | National Medical Stores25 |
Cefotaxime | 1 g | 11971 | 3.24 | National Medical Stores25 |
Ceftriaxone | 1 g | 973 | 0.26 | National Medical Stores25 |
Cefixime tabs | 200 mg | 1576 | 0.43 | Joint Medical Stores |
Cefixime syrup | 50 mg/5 ml | 1200 | 0.32 | Joint Medical Stores |
Ciprofloxacin tab | 500 mg | 84.79 | 0.02 | National Medical Stores25 |
Folic Acid pill | 5 mg | 500 | 0.14 | National Medical Stores25 |
Gentamycin | 80 mg/2 ml | 127.44 | 0.03 | National Medical Stores25 |
Hydrocortisone | 100 mg | 1224.32 | 0.33 | National Medical Stores25 |
Ibuprofen Syrup | | 1257 | 0.34 | National Medical Stores25 |
Metronidazole tab | 200 mg | 13.5 | 0.00 | National Medical Stores25 |
Metronidazole IV | 500 mg/100 ml | 794 | 0.21 | National Medical Stores25 |
Metronidazole Suspension | 100 mg | 1322 | 0.36 | National Medical Stores25 |
Penicillin | 600 mg | 270 | 0.07 | National Medical Stores25 |
Phenobarbiton | 30 mg tab | 32.22 | 0.01 | Joint Medical Stores |
D5 | 250 ml | 137.5 | 0.04 | National Medical Stores25 |
D10 | 250 ml | 1200 | 0.32 | Joint Medical Stores |
D50 | 100 ml | 1397 | 0.38 | National Medical Stores25 |
Dextrose | 5% 500 ml | 1375 | 0.37 | National Medical Stores25 |
Fenobabitone (Phenobarbital) | 200 mg/2 ml | 12100 | 3.27 | National Medical Stores25 |
Manitol | 100 ml | 2800 | 0.76 | National Medical Stores25 |
Normal saline | 250 ml | 1100 | 0.30 | National Medical Stores25 |
Ringers Lactate | 250 ml | 1000 | 0.27 | National Medical Stores25 |
Tranexamic acid | 500 mg inj | 3600 | 0.97 | Joint Medical Stores |
Diagnostic tests | | | | |
Complete Blood Count | | 14763 | 3.99 | Amukele et al.26 |
Malaria test | | 6253 | 1.69 | Schroeder et al.27 |
Stool | | 8880 | 2.40 | Schroeder et al.27 |
Urine sample | | 9657 | 2.61 | Schroeder et al.27 |
Sputum | | 7770 | 2.10 | Whitelaw et al.28 |
Gene Xpert | | 77700 | 21.00 | Hsiang et al.29 |
Cross matching | | 9324 | 2.52 | Schroeder et al.27 |
Typhoid test | | 12543 | 3.39 | Schroeder et al.27 |
Ultrasound | | 15000 | 4.05 | Expert estimation |
X-ray | | 10000 | 2.70 | Expert estimation |
CT Scan | | 200000 | 54.05 | Expert estimation |
The following items were included in calculating the total direct costs; personnel time, equipment/reusable supplies, single use supplies, diagnostic tests and medications (Supplementary materials). Costs were calculated at patient level by multiplying the frequency of use for each item used by the unit price, and time spent conducting the intervention by staff multiplied by labour costs per minute, to determine the total cost. Data was analysed for measures of central tendency for each condition and each intervention using Microsoft Excel (Microsoft Redmond, WA), and STATA 13 software (StataCorp. 2013. Stata Statistical Software: Release 13. College Station, TX: StataCorp LP). A Kruskal-Wallis H test was conducted to determine if total cost was different for the sentinel conditions. A post-hoc Nemenyi test was performed to make pairwise comparisons between the conditions.