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An 8-step framework for implementing time-driven activity-based costing in healthcare studies.

Ana Paula Beck da Silva Etges1,2,3, Luciane Nascimento Cruz1,4, Regina Kuhmmer Notti4

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The European Journal of Health Economics : HEPAC : Health Economics in Prevention and Care
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Summary

This study introduces an eight-step framework for Time-Driven Activity-Based Costing (TDABC) to improve micro-costing accuracy in healthcare. The framework enhances patient-specific resource use analysis and decision-making capabilities.

Keywords:
Cost analysisHealthcare costsMicro-costingTime-driven activity-based costing

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Area of Science:

  • Health Economics
  • Healthcare Management
  • Cost Accounting

Background:

  • Micro-costing studies require methodological guidance for patient-specific resource use analysis.
  • Time-Driven Activity-Based Costing (TDABC) is utilized in healthcare for micro-costing but often implemented with deviations.
  • Inconsistent TDABC implementation can compromise the accuracy of healthcare cost analysis.

Purpose of the Study:

  • To propose a structured, eight-step framework for applying TDABC in healthcare micro-costing studies.
  • To provide a practical guide for conducting cost analytics using TDABC in healthcare organizations.
  • To enhance the quality of cost information for health resource evaluation.

Main Methods:

  • Literature review and analysis of practical cases to develop the TDABC framework.
  • Development of an eight-step framework with detailed explanations and coded online spreadsheets.
  • Demonstration of data structure and mathematical formula building for TDABC implementation.

Main Results:

  • An eight-step TDABC framework for healthcare micro-costing was successfully developed and detailed.
  • Online spreadsheets with coded formulas were provided to facilitate TDABC application.
  • The framework enables various analyses to inform organizational decision-making regarding resource allocation.

Conclusions:

  • The proposed eight-step TDABC framework enables accurate micro-costing of healthcare processes.
  • Implementing this framework can improve the quality of cost information in healthcare research.
  • This approach supports better health resource evaluation and decision-making.