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Improving healthcare performance through Activity-Based Costing and Time-Driven Activity-Based Costing.
Angels Niñerola1, Ana-Beatriz Hernández-Lara1, Maria-Victòria Sánchez-Rebull1
1Business Management Department, Universidad Rovira y Virgil, Reus, Spain.
The International Journal of Health Planning and Management
|August 24, 2021
Summary
Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) are increasingly used in healthcare for resource optimization. TDABC shows greater publication potential and is more frequently applied in hospitals, focusing on health value.
Area of Science:
- Healthcare Management
- Health Economics
- Cost Accounting
Background:
- Healthcare systems face increasing pressure for resource optimization due to scarcity.
- Activity-Based Costing (ABC) has been a long-standing method for cost allocation and decision-making in healthcare.
- Time-Driven Activity-Based Costing (TDABC) represents a newer evolution of ABC.
Purpose of the Study:
- To review and analyze the existing literature on the application of ABC and TDABC in the healthcare sector.
- To identify trends, differences in application, and publication potential between ABC and TDABC.
- To encourage further research in healthcare cost management systems.
Main Methods:
- A comprehensive literature search was conducted using Scopus and Medline databases.
- 590 articles published between 1989 and 2019 were retrieved for analysis.
- Descriptive, relational, and content analyses were performed on the selected literature.
Main Results:
- Interest in applying ABC and TDABC in healthcare is growing, particularly in financial, policy, planning, and radiology journals.
- ABC is predominantly used in laboratories, focusing on efficiency.
- TDABC is more commonly applied in hospitals, emphasizing health value over cost-effectiveness, and demonstrates higher progression and citation rates.
Conclusions:
- TDABC offers greater publication opportunities and shows a stronger upward trend compared to ABC in healthcare research.
- Distinct application areas and focuses exist between ABC (efficiency, labs) and TDABC (health value, hospitals).
- Further research is encouraged to broaden the understanding and application of these costing systems in healthcare.
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