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Time-Driven Activity-Based Costing (TDABC) in Otolaryngology: A Scoping Review
Eric K Kim1, Alice Q Liu2, Hasan Abdulbaki3
1Department of Otolaryngology-Head and Neck Surgery, University of California San Francisco, San Francisco, California, USA.
Summary
Time-driven activity-based costing (TDABC) effectively measures healthcare costs in otolaryngology. This method identifies opportunities to improve value and reduce waste in clinical processes.
Area of Science:
- Healthcare Management
- Health Economics
- Otolaryngology
Background:
- Accurate cost measurement is essential for enhancing healthcare value.
- Time-driven activity-based costing (TDABC) is a methodology for determining the cost of business processes.
- Applying TDABC in otolaryngology can reveal opportunities for process improvement.
Purpose of the Study:
- To review the application of time-driven activity-based costing (TDABC) in otolaryngology.
- To identify areas within otolaryngology care processes where value can be increased.
Main Methods:
- A systematic scoping review was conducted.
- Searched databases including PubMed, Web of Science, Embase, CINAHL Complete, and Business Source Complete.
- Included peer-reviewed articles analyzing otolaryngology care processes using TDABC.
Main Results:
- Nine studies met the inclusion criteria, focusing on pediatric otolaryngology, head and neck surgery, and rhinology.
- Primary aims included waste reduction, cost quantification, intervention evaluation, and quality improvement.
- TDABC was mainly applied to outpatient clinics and surgeries, with common limitations being generalizability and potential biases.
Conclusions:
- TDABC is a versatile tool for costing and value enhancement in otolaryngology.
- Future research should utilize TDABC to analyze understudied otolaryngology subspecialties.
