Why Time-driven Activity-based Costing may be the "gold standard" to measure costs of surgical pathways? - 27/01/23
Doi : 10.1016/j.jclinane.2023.111051
Ana Paula Beck da Silva Etges a, b, Richard D. Urman c, ⁎ 
a Avant-garde Health, Boston, United States
b National Institute of Science and Technology for Health Technology Assessment (IATS) - CNPq/Brazil (project: 465518/2014-1), Porto Alegre, Brazil
c Department of Anesthesiology, The Ohio State University and Wexner Medical Center, Columbus, OH, United States of America
⁎Corresponding author at: Department of Anesthesiology, The Ohio State University and Wexner Medical Center, Columbus, OH 43210, United States of America.Department of AnesthesiologyThe Ohio State University and Wexner Medical CenterColumbusOH43210United States of America
Highlights |
• | TDABC allows for a more transparent communication between clinicians, administrators and payors. |
• | TDABC allows to take a closer look at each activity and opportunities to reduce costs. |
• | TDABC measurement starts by outlining each step in the surgical admission cycle and consumption of each resource's time. |
• | TDABC can provide accurate information to inform health policies focused on value. |
Plan
© 2023
Publié par Elsevier Masson SAS.
Vol 85
Article 111051- mai 2023 Retour au numéro
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