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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

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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.

Keywords:
Activity-Based CostingTime-Driven Activity-Based Costingcost determinationhealthvalue-based health care

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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.