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

George Keel, Carl Savage, Rafiq Muhammad and Pamela Mazzocato

Health Policy, 2017, vol. 121, issue 7, 755-763

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.

Keywords: TDABC; Time-driven activity-based costing; Value-based health care; Hospital costs; Costs and cost analysis (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (22)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:hepoli:v:121:y:2017:i:7:p:755-763

DOI: 10.1016/j.healthpol.2017.04.013

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