Cost estimate for the procurement and preparation of donated corneas for transplantation in an eye bank

Corneal diseases are among the leading causes of blindness, and transplantation may be the only treatment option. Studies providing a comprehensive economic analysis of the corneal tissue processing chain, from procurement to release for transplantation by eye banks, are scarce. This study aimed to estimate the cost of preparing donated corneal tissue for transplantation at an Eye Bank. We performed a cost analysis using the Time-Driven Activity-Based Costing (TDABC) method based on data from the stages of corneal tissue preparation. The study population consisted of data from corneal donors collected in 2023. The median cost per donor was estimated at USD 454.65. Supplies (43%), human resources (32%), and operational costs (23%) were the costliest components. Multiple regression analysis identified predictors influencing costs. This study highlighted critical stages in the process and resource consumption. Investing in domestic pharmaceutical production, improving interinstitutional communication, training healthcare professionals, and providing logistical support may reduce costs and contribute to the management and sustainability of Eye Banks.