Cost Model for Biobanks

Abstract

Current economic conditions and budget constraints in publicly funded biomedical research have brought about a renewed interest in analyzing the cost and economic viability of research infrastructures. However, there are no proposals for specific cost accounting models for these types of organizations in the international scientific literature. The aim of this paper is to present the basis of a cost analysis model useful for any biobank regardless of the human biological samples that it stores for biomedical research. The development of a unique cost model for biobanks can be a complicated task due to the diversity of the biological samples they store. Different types of samples (DNA, tumor tissues, blood, serum, etc.) require different production processes. Nonetheless, the common basic steps of the production process can be identified. Thus, the costs incurred in each step can be analyzed in detail to provide cost information. Six stages and four cost objects were obtained by taking the production processes of biobanks belonging to the Spanish National Biobank Network as a starting point. Templates and examples are provided to help managers to identify and classify the costs involved in their own biobanks to implement the model. The application of this methodology will provide accurate information on cost objects, along with useful information to give an economic value to the stored samples, to analyze the efficiency of the production process and to evaluate the viability of some sample collections.

Biostorage and Quality Control for Human Peripheral Blood Leukocytes

“…8 Whole blood not only offers a readily accessible resource but also provides comparatively large quantities of high-quality DNA. One of the basic challenges for biobanking is to maintain a balance between sample quantity and storage space, 9 indicating that in biobanking, cost efficiency should be practiced while storing sufficient samples for future use.…”

Implementation of a Cost-Accounting Model in a Biobank: Practical Implications

“…Drawing on the theoretical cost model for biobanks proposed by Gonzalez-Sanchez et al [5], the first two steps for the implementation of the cost analysis cycle at BNADN included determination of the stages of the biobank activities and the cost objects.…”

“…Next, starting from the general cost model for biobanks proposed by Gonzalez-Sanchez et al [5] and taking into account the specific characteristics of the BNADN, five cost objects have been identified.…”

“…While some specific biobanking management issues have been previously examined in the literature (e.g. [3,4]), to the best of our knowledge, there is only one study (by Gonzalez-Sanchez et al [5])that proposes a theoretical cost model specifically designed to be implemented in biobanks. However, it lacks the actual description and analysis of implementation in a biobank.…”

“…However, it lacks the actual description and analysis of implementation in a biobank. Drawing on Gonzalez-Sanchez et al [5] and following the recommendations of International Public Sector Accounting Standard (IPSAS) 12 [6], the aim of this paper is to present a step-by-step implementation procedure of a cost-accounting tool for the main production activity in a real/active biobank. The analysis and discussion of the results will help to uncover data concerning the real financial sustainability of these kinds of organizations and the extent to which financial investments in biobanks actually contribute to modern biomedical research [4,7].…”