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Time-driven activity-based costing in health care: A systematic review of the literature

Author

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  • Keel, George
  • Savage, Carl
  • Rafiq, Muhammad
  • Mazzocato, Pamela

Abstract

Health care organizations around the world are investing heavily in value-based health care (VBHC), and time-driven activity-based costing (TDABC) has been suggested as the cost-component of VBHC capable of addressing costing challenges. The aim of this study is to explore why TDABC has been applied in health care, how its application reflects a seven-step method developed specifically for VBHC, and implications for the future use of TDABC.

Suggested Citation

  • Keel, George & Savage, Carl & Rafiq, Muhammad & Mazzocato, Pamela, 2017. "Time-driven activity-based costing in health care: A systematic review of the literature," Health Policy, Elsevier, vol. 121(7), pages 755-763.
    • Handle: RePEc:eee:hepoli:v:121:y:2017:i:7:p:755-763
    DOI: 10.1016/j.healthpol.2017.04.013
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    References listed on IDEAS

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    2. S. Hoozee & W. Bruggeman, 2010. "Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style," Post-Print hal-00679954, HAL.
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    Cited by:

    1. Ana Paula Beck Etges & Luciane Nascimento Cruz & Regina Kuhmmer Notti & Jeruza Lavanholi Neyeloff & Rosane Paixão Schlatter & Claudia Caceres Astigarraga & Maicon Falavigna & Carisi Anne Polanczyk, 2019. "An 8-step framework for implementing time-driven activity-based costing in healthcare studies," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 20(8), pages 1133-1145, November.
    2. Stefanini, Alessandro & Aloini, Davide & Benevento, Elisabetta & Dulmin, Riccardo & Mininno, Valeria, 2020. "A data-driven methodology for supporting resource planning of health services," Socio-Economic Planning Sciences, Elsevier, vol. 70(C).
    3. Ana Paula Beck da Silva Etges & Luciane Nascimento Cruz & Rosane Schlatter & Jeruza Neyeloff & Ricardo Bertoglio Cardoso & Luciane Kopittke & Altacilio Aparecido Nunes & José Alburquerque Neto & José , 2022. "Time‐driven activity‐based costing as a strategy to increase efficiency: An analyses of interventional coronary procedures," International Journal of Health Planning and Management, Wiley Blackwell, vol. 37(1), pages 189-201, January.
    4. Grégory Wegmann, 2017. "A typology of cost accounting practices based on activity - based costing - a strategic cost management approach and a case study," Post-Print hal-01858953, HAL.
    5. Antonella Cifalino & Irene Eleonora Lisi, 2017. "Innovazione organizzativa in ospedale e cambiamenti nei sistemi di controllo direzionale," MECOSAN, FrancoAngeli Editore, vol. 2017(104), pages 27-50.
    6. Karl Schuhmacher & Michael Burkert, 2022. "Time Is Relative: How Framing of Time Estimation Affects the Accuracy of Cost Information," Management Science, INFORMS, vol. 68(7), pages 5493-5513, July.
    7. Jacobs, Karel & Roman, Erin & Lambert, Jo & Moke, Lieven & Scheys, Lennart & Kesteloot, Katrien & Roodhooft, Filip & Cardoen, Brecht, 2022. "Variability drivers of treatment costs in hospitals: A systematic review," Health Policy, Elsevier, vol. 126(2), pages 75-86.
    8. Carla Rognoni & Alessandro Furnari & Marzia Lugli & Oscar Maleti & Alessandro Greco & Rosanna Tarricone, 2023. "Time-Driven Activity-Based Costing for Capturing the Complexity of Healthcare Processes: The Case of Deep Vein Thrombosis and Leg Ulcers," IJERPH, MDPI, vol. 20(10), pages 1-16, May.
    9. Josef Krupička, 2020. "The Management Accounting Practices in Healthcare: The Case of Czech Public Hospitals," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2020(1), pages 53-66.
    10. García-Cornejo, Beatriz & Pérez-Méndez, José A., 2018. "Assessing the effect of standardized cost systems on financial performance. A difference-in-differences approach for hospitals according to their technological level," Health Policy, Elsevier, vol. 122(4), pages 396-403.
    11. Maria-Victòria Sánchez-Rebull & Angels Niñerola & Ana-Beatriz Hernández-Lara, 2023. "After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review," SAGE Open, , vol. 13(2), pages 21582440231, June.
    12. Peter Lindgren & Rikard Althin, 2021. "Something borrowed, something new: measuring hospital performance in the context of value based health care," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 22(6), pages 851-854, August.
    13. Christabel C Enweronu-Laryea & Hilary D Andoh & Audrey Frimpong-Barfi & Francis M Asenso-Boadi, 2018. "Parental costs for in-patient neonatal services for perinatal asphyxia and low birth weight in Ghana," PLOS ONE, Public Library of Science, vol. 13(10), pages 1-14, October.
    14. Angels Niñerola & Ana‐Beatriz Hernández‐Lara & Maria‐Victòria Sánchez‐Rebull, 2021. "Improving healthcare performance through Activity‐Based Costing and Time‐Driven Activity‐Based Costing," International Journal of Health Planning and Management, Wiley Blackwell, vol. 36(6), pages 2079-2093, November.
    15. Pashkevich, Natallia & von Schéele, Fabian & Haftor, Darek M., 2023. "Accounting for cognitive time in activity-based costing: A technology for the management of digital economy," Technological Forecasting and Social Change, Elsevier, vol. 186(PB).
    16. Alessandro Furnari & Giuditta Callea & Marianna Cavazza & Lucia Ferrara & Francesca Lecci & Francesco Longo & Alberto Ricci & Valeria Tozzi & Rosanna Tarricone, 2019. "Approccio value-based e logiche di finanziamento: implicazioni per le politiche di rimborsabilit? in sanit?," MECOSAN, FrancoAngeli Editore, vol. 2019(112), pages 83-101.

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