在荷兰产妇护理中,在服务提供重新设计后,通过基于活动的时间驱动成本计算来探索成本变化
Maud van den Berg1, Hilco van Elten2, Julia Spaan3
1Health Services Management & Organisation, Erasmus School of Health Policy and Management, Erasmus Universiteit Rotterdam, Rotterdam, Netherlands.
Health services management research
|July 23, 2024
概括
基于价值的医疗保健 (VBHC) 使用时间驱动的基于活动的成本计算 (TDABC) 来评估护理途径成本. 这项研究为新的途径增强了TDABC,简化了成本分析,以便更好地做出基于价值的决策.
科学领域:
- 医疗保健服务研究 医疗服务研究
- 医疗保健管理的管理
- 卫生经济学 卫生经济学
背景情况:
- 基于价值的医疗保健 (VBHC) 的实施需要对护理途径进行准确的成本评估.
- 时间驱动的基于活动的成本计算 (TDABC) 是计算医疗保健成本的关键方法.
- 现有的TDABC方法面临的挑战是复杂的干预措施,如新的护理途径.
研究的目的:
- 解决TDABC的局限性,用于评估VBHC的新护理途径.
- 建议对复杂干预的TDABC方法进行务实丰富.
- 为了促进服务交付重新设计和VBHC倡议的财务评估.
主要方法:
- 开发了TDABC方法的双重丰富.
- 为计算成本变化而没有重新计算全部成本提供了指导.
- 为提高准确性,提出了更细致的成本分配水平.
主要成果:
- 增强的TDABC方法简化了新护理途径的成本分析.
- 该方法可以有效计算成本变化,减少劳动强度.
- 增加成本分配的细节性提供了更全面的财务评估.
结论:
- 丰富的TDABC方法适用于评估VBHC干预措施和服务交付重新设计.
- 这种方法的发展鼓励TDABC在财务评估中的更广泛应用.
- 该研究支持医疗保健管理人员做出明智的决策,以提高患者价值.
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