ANÁLISE DE CUSTO DA CAPTAÇÃO E DO PROCESSAMENTO DAS CÓRNEAS DOADAS PARA TRANSPLANTE EM BANCO DE TECIDO OCULAR HUMANO

Abstract

Introduction: Corneal diseases are among the most common causes of blindness. In certain cases, the only treatment option is the replacement of the diseased cornea with a healthy one through transplantation. There is a scarcity of information in the literature addressing economic analyses related to the costs of procuring and processing corneal tissue donated for transplantations, but this type of analysis is essential to guide public policies. Objective: To estimate the costs of procuring and processing corneal tissues donated for transplantations in a Human Eye Tissue Bank (HETB). Method: This is a micro-costing analysis, using the Time-Driven Activity-Based Costing (TDABC) method, through a quantitative, observational and cross-sectional approach, based on secondary data related to all stages of corneal tissue procurement and processing. Data collection was conducted from September to December 2024 at the HETB of a reference center in the state of Mato Grosso do Sul. The population consisted of data from corneal tissue donors for the year 2023. Direct costs were measured from the perspective of the health service provider. The research was approved by the Research Ethics Committees of the Federal University of Mato Grosso do Sul (UFMS) and the Santa Casa de Campo Grande Charitable Association, under the Ethical Appreciation Presentation Certificate (CAAE) numbers 78098324.3.0000.0021 and 78098324.3.3002.0134, respectively. Results: The median cost per donor was estimated at R$2,267.50. Inputs (43%), human resources (32%) and operating costs (23%) were the most expensive components of the total costs. The correlation matrix, obtained by Spearman’s coefficient, identified a strong positive correlation between the time elapsed after processing, the time required for tissue release, and the total cost (0.713, p