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

Citations

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Cited by:

  1. Fabien Canolle & Darijana Antonić & António Casa Nova & Anatoliy Goncharuk & Paulo Melo & Vítor Raposo & Didier Vinot, 2022. "Advancement of Efficiency Evaluation for Healthcare," Post-Print hal-03586992, HAL.
  2. 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.
  3. 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).
  4. Michaela Carla Barbier & Katya Galactionova & Mark Lambiris & Leonel Oliveira & Florian Rüter & Dominik Glinz & Jessica Thürmer & Flurina Pletscher & Benjamin Kasenda & Tobias Finazzi & David König & , 2025. "Contributing to a value-based health care framework for lung cancer patients in Switzerland – A methodological approach to merge routinely collected hospital data," PLOS ONE, Public Library of Science, vol. 20(7), pages 1-17, July.
  5. 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.
  6. Simone Laratro & Marco Giovanni Rizzo & Stefano Villa, 2023. "Il ridisegno dei processi di cura secondo l?approccio value-based: quali insegnamenti da un multiple case study?," MECOSAN, FrancoAngeli Editore, vol. 2023(126), pages 7-28.
  7. Sangita Shakya & Shalika Bohingamu Mudiyanselage & Suzanne Robinson & Sean Randall & Lan Gao, 2025. "Time-Driven Activity-Based Costing and Its Use in Health Economic Analysis: A Systematic Literature Review," Applied Health Economics and Health Policy, Springer, vol. 23(6), pages 989-1004, November.
  8. 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.
  9. 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.
  10. 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.
  11. Ana Paula Beck Silva Etges & Nayê Balzan Schneider & Erica Caetano Roos & Miriam Allein Zago Marcolino & Margareth Castro Ozelo & Mariana Midori Takahashi Hosokawa Nikkuni & Luany Elvira Mesquita Carv, 2024. "Cost of hemophilia A in Brazil: a microcosting study," Health Economics Review, Springer, vol. 14(1), pages 1-8, December.
  12. Samir Garg & Narayan Tripathi & Kirtti Kumar Bebarta, 2024. "Cost of Care for Non-communicable Diseases: Which Types of Healthcare Providers are the Most Economical in India’s Chhattisgarh State?," PharmacoEconomics - Open, Springer, vol. 8(4), pages 599-609, July.
  13. 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.
  14. Maussen, Sophie & Cardinaels, Eddy & Hoozée, Sophie, 2024. "Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting," Accounting, Organizations and Society, Elsevier, vol. 112(C).
  15. 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.
  16. Carine Milcent, 2025. "Persistent inconsistencies in patient cost variability within the French DRG classification system over the 2012–2019 period," Health Economics Review, Springer, vol. 15(1), pages 1-16, December.
  17. 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.
  18. 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.
  19. Wen-Hsien Tsai & Yi-Han Wu, 2025. "Research on Multi-Objective Programming Model of Profits and Carbon Emission Reduction in Manufacturing Industry," Energies, MDPI, vol. 18(6), pages 1-33, March.
  20. 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.
  21. 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.
  22. 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.
  23. 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.
  24. Laurent Mériade, 2024. "How to Analyze the Practical Relevance of Costing Methods? The Example of Hospital Cost Accounting in France," Abacus, Accounting Foundation, University of Sydney, vol. 60(4), pages 816-851, December.
  25. 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).
  26. Maura Leusder & Hilco J. Elten & Kees Ahaus & Carina G. J. M. Hilders & Evert J. P. Santbrink, 2025. "Patient-level cost analysis of subfertility pathways in the Dutch healthcare system," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 26(6), pages 927-943, August.
  27. 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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