时间驱动的基于活动的成本计算及其在健康经济分析中的使用:系统文献综述
Sangita Shakya1, Shalika Bohingamu Mudiyanselage2, Suzanne Robinson2
1Deakin Health Economics, School of Health and Social Development, Institute for Health Transformation, Faculty of Health, Deakin University, Geelong, VIC, 3220, Australia. Sangita.shakya@deakin.edu.au.
基于时间驱动的基于活动的成本计算 (TDABC) 增强了基于价值的医疗保健的健康经济分析. 本次审查表明,TDABC准确地识别了医疗保健的成本和浪费,提高了效率和决策.
科学领域:
- 卫生经济学 卫生经济学
- 医疗保健服务研究 医疗服务研究
- 成本会计 成本会计 成本会计 成本会计
背景情况:
- 全球医疗保健支出不断增加,需要基于价值的医疗保健 (VBHC).
- 基于时间驱动的基于活动的成本计算 (TDABC) 对VBHC至关重要,解决成本挑战.
- 现有的成本会计方法在准确反映医疗保健成本方面存在局限性.
研究的目的:
- 在健康经济分析中系统审查TDABC应用.
- 探索TDABC在医疗保健中的方法优势.
- 评估TDABC报告是否遵守已建立的框架.
主要方法:
- 在遵守PRISMA指南的基础上进行系统审查.
- 在MEDLINE,Embase和Scopus数据库中搜索到2025年4月.
- 包括对TDABC健康状况的研究;不包括手术成本研究.
- NVivo软件用于定性内容分析.
主要成果:
- 32项研究符合纳入标准 (25项部分,7项全面经济评估).
- TDABC主要应用于癌症和糖尿病护理,适用于所有护理阶段.
- 混合数据收集和8步框架的使用与详细的成本评估和改进的方法遵守相关.
结论:
- TDABC能够提供准确,透明和资源敏感的健康经济分析.
- 它的适应性支持知情决策和系统级效率.
- 政策制定者和提供者应该采用TDABC来推进VBHC.
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