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

Ana Paula Beck Etges (), Luciane Nascimento Cruz (), Regina Kuhmmer Notti (), Jeruza Lavanholi Neyeloff (), Rosane Paixão Schlatter (), Claudia Caceres Astigarraga (), Maicon Falavigna () and Carisi Anne Polanczyk ()
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Ana Paula Beck Etges: National Health Technology Assessment Institute, CNPq
Luciane Nascimento Cruz: National Health Technology Assessment Institute, CNPq
Regina Kuhmmer Notti: Hospital Moinhos de Vento
Jeruza Lavanholi Neyeloff: National Health Technology Assessment Institute, CNPq
Rosane Paixão Schlatter: National Health Technology Assessment Institute, CNPq
Claudia Caceres Astigarraga: Hospital de Cliń icas de Porto Alegre (HCPA)
Maicon Falavigna: Hospital Moinhos de Vento
Carisi Anne Polanczyk: National Health Technology Assessment Institute, CNPq

The European Journal of Health Economics, 2019, vol. 20, issue 8, No 3, 1133-1145

Abstract: 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.

Keywords: Micro-costing; Time-driven activity-based costing; Cost analysis; Healthcare costs (search for similar items in EconPapers)
JEL-codes: I15 M11 (search for similar items in EconPapers)
Date: 2019
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DOI: 10.1007/s10198-019-01085-8

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