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Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field
Angels Niñerola1, Ana-Beatriz Hernández-Lara1, Maria-Victoria Sánchez-Rebull1
1Department of Business Management, Faculty of Business and Economics, University Rovira i Virgili, 43204 Reus, Spain.
Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) are compared for healthcare cost analysis. TDABC shows a significant increase in research and higher impact, suggesting it as a preferred method over ABC.
Area of Science:
- Health Economics
- Management Accounting
- Bibliometrics
Background:
- Healthcare costs are a significant societal concern, necessitating accurate cost management systems for decision-making by public and private entities.
- Understanding the true cost of treatments, services, and products is crucial for effective resource allocation in the health sector.
Purpose of the Study:
- To compare the research utilization and impact of Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) in healthcare.
- To evaluate the scholarly and practical relevance of these two cost management systems.
Main Methods:
- A bibliometric review was conducted using Scopus and Medline databases.
- Publications from 2009 to 2019 focusing on ABC and TDABC in healthcare were analyzed.
- Research impact was assessed using traditional and alternative metrics.
Main Results:
- A notable increase in publications utilizing TDABC was observed, contrasting with a stabilization in ABC-related research.
- Articles employing TDABC demonstrated superior research impact, evidenced by higher citation rates and publication in prestigious journals.
- TDABC research exhibited greater visibility on academic social networks compared to ABC research.
Conclusions:
- TDABC is recommended over ABC for healthcare cost analysis due to its simplicity, forward-looking nature, and greater research potential.
- Scholars and practitioners should prioritize TDABC for its enhanced research impact and applicability in managing health costs.
- The findings highlight TDABC's growing importance and effectiveness in the field of health economics and management.
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