基于活动的时间驱动成本计算 (TDABC) 应用在公共参考瘤医院的化疗部门
Amanda Oliveira Serra-Campos1, Camila Campos Valério1, Liliane Rosa Alves Manaças1
1Instituto Nacional de Câncer - INCA, Rio de Janeiro, RJ, Brazil.
Einstein (Sao Paulo, Brazil)
|August 13, 2025
概括
一次化疗疗程的费用,不包括药物,是R$ 470.35,护理费用是最大的开支. 本研究确定了公共医院的化疗治疗费用,以优化资源使用.
科学领域:
- 卫生经济学 卫生经济学
- 在瘤学瘤学.
- 医疗保健管理的管理
背景情况:
- 化疗治疗会有很大的准备和管理费用.
- 了解这些成本对于公共医疗保健系统的资源配置至关重要.
研究的目的:
- 识别和量化与准备和管理每次化疗治疗会话相关的成本.
- 分析不同医院部门的成本分布.
主要方法:
- 前性,观察性和描述性研究设计.
- 使用了自下而上的微成本计算方法,使用时间驱动的基于活动的成本计算 (TDABC).
- 从巴西一家公共瘤医院的化疗科的角度收集的数据.
主要成果:
- 过程映射详细介绍了门诊抗瘤疗法流程.
- 总人事成本为R$ 287,66,护理是成本最高的部门 (48.81%).
- 每次静脉注射抗瘤治疗的平均费用,不包括药物,为R$ 470.35,护理费用占这一费用的49.88%.
结论:
- 基于时间驱动的基于活动的成本计算 (TDABC) 有效地优化医疗保健中的资源.
- 这种方法可以在预算限制范围内加强流程控制和财务管理.
- 这些发现支持在公共瘤机构提供高效的护理.
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