A Methodology for Activity-Based Costing to Scale IVF Lab Operations

Conceivable Life Sciences, Oct 2025

In vitro fertilization (IVF) has evolved from an experimental procedure to a standardized treatment that has helped millions of people build families. Despite its growing prevalence, the economics of IVF operations remain opaque, with costs varying dramatically across regions and clinics. This lack of transparency hinders market efficiency, disadvantages patients, and impedes the scaling of fertility treatments to meet growing global demand.

The fertility sector is experiencing unprecedented investment and consolidation, yet it lacks the sophisticated cost analysis frameworks common in other healthcare segments. Most IVF clinics still rely on simplistic accounting methods that fail to capture the true economics of their complex operations. Activity-based costing (ABC) provides a solution, offering a methodology that can transform how fertility clinics understand and improve their operations, set prices, and scale their services.