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An 8-step framework for implementing time-driven activity-based costing in healthcare studies

Author

Listed:
  • Ana Paula Beck Etges

    (National Health Technology Assessment Institute, CNPq
    PUCRS
    Hospital de Cliń icas de Porto Alegre (HCPA))

  • Luciane Nascimento Cruz

    (National Health Technology Assessment Institute, CNPq
    Hospital Moinhos de Vento)

  • Regina Kuhmmer Notti

    (Hospital Moinhos de Vento)

  • Jeruza Lavanholi Neyeloff

    (National Health Technology Assessment Institute, CNPq
    Hospital de Cliń icas de Porto Alegre (HCPA))

  • Rosane Paixão Schlatter

    (National Health Technology Assessment Institute, CNPq
    Hospital de Cliń icas de Porto Alegre (HCPA))

  • Claudia Caceres Astigarraga

    (Hospital de Cliń icas de Porto Alegre (HCPA)
    Hospital Moinhos de Vento
    HCPA)

  • Maicon Falavigna

    (Hospital Moinhos de Vento)

  • Carisi Anne Polanczyk

    (National Health Technology Assessment Institute, CNPq
    Hospital de Cliń icas de Porto Alegre (HCPA)
    Hospital Moinhos de Vento
    UFRGS)

Abstract

Micro-costing studies still deserving for methods orientation that contribute to achieve a patient-specific resource use level of analysis. Time-driven activity-based costing (TDABC) is often employed by health organizations in micro-costing studies with that objective. However, the literature shows many deviations in the implementation of TDABC, which might compromise the accuracy of the results obtained. One reason for that can be attributed to the non-existence of a step-by-step orientation to conduct cost analytics with the TDABC specific for micro-costing studies in healthcare. This article aimed at exploring the literature and practical cases to propose an eight-step framework to apply TDABC in micro-costing studies for health care organizations. The 8-step TDABC framework is presented and detailed exploring online spreadsheets already coded to demonstrate data structure and math formula building. A list of analyses that can be performed is suggested, including an explanation about the information that each analysis can provide to increase the organization capability to orient decision making. The case study developed show that actual micro-costing of health care processes can be achieved with the 8-step TDABC framework and its use in future researches can contribute to increase the number of studies that achieve high-quality level in cost information, and consequently, in health resource evaluation.

Suggested Citation

  • 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.
    • Handle: RePEc:spr:eujhec:v:20:y:2019:i:8:d:10.1007_s10198-019-01085-8
    DOI: 10.1007/s10198-019-01085-8
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    References listed on IDEAS

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    More about this item

    Keywords

    Micro-costing; Time-driven activity-based costing; Cost analysis; Healthcare costs;
    All these keywords.

    JEL classification:

    • I15 - Health, Education, and Welfare - - Health - - - Health and Economic Development
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management

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