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Related Experiment Videos

Time-driven activity-based costing: A dynamic value assessment model in pediatric appendicitis.

Yangyang R Yu1, Paulette I Abbas1, Carolyn M Smith2

  • 1Division of Pediatric Surgery, Department of Surgery, Texas Children's Hospital and Michael E. DeBakey Department of Surgery, Baylor College of Medicine, 6701 Fannin Dr. Suite 1210, Houston, TX 77030.

Journal of Pediatric Surgery
|April 2, 2017
PubMed
Summary

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This summary is machine-generated.

Time-driven activity-based costing (TDABC) effectively reduced pediatric appendicitis care costs by 11% and hospitalization duration by 51%. This value-based healthcare approach dynamically models interventions for continuous assessment.

Area of Science:

  • Healthcare Management
  • Health Economics
  • Pediatric Surgery

Background:

  • Value-based healthcare delivery is a key focus of healthcare reform.
  • Accurate appraisal of healthcare interventions is crucial for optimizing patient care and resource allocation.
  • Pediatric appendicitis management presents opportunities for process improvement.

Purpose of the Study:

  • To hypothesize that time-driven activity-based costing (TDABC) can appraise healthcare interventions in pediatric appendicitis.
  • To evaluate the impact of specific interventions on the cost and duration of appendicitis care.
  • To demonstrate the utility of TDABC in modeling process improvements.

Main Methods:

  • Implementation of triage-based standing delegation orders, surgical advanced practice providers, and a same-day discharge protocol.
Keywords:
AppendicitisCost analysisProcess improvementQuality improvementTime-driven activity-based costingValue

Related Experiment Videos

  • Creation of post-intervention process maps using electronic time stamp data for simple appendicitis cases.
  • Determination of total personnel and consumable costs using TDABC methodology.

    • Main Results:

    • Interventions reduced emergency department and pre-operative floor duration and costs.
    • Same-day discharge protocol eliminated post-operative floor costs.
    • Overall, total direct costs decreased by 11% and hospitalization duration by 51%.

    Conclusions:

    • Time-driven activity-based costing (TDABC) dynamically models healthcare delivery changes resulting from process improvements.
    • TDABC is an effective tool for continuously assessing the impact of interventions on the value of appendicitis care.
    • The study supports the application of TDABC in value-based healthcare initiatives.