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  • Foto do escritorAna Paula Etges

A master thesis on the opportunities for more efficient TDABC implementation

Atualizado: 20 de ago. de 2021

Researcher: Isabelle Saberi-Far Supervisor: Prof. Fred van Eenennaam

Supported by Value-Based Health Care Center Europe


Currently, a study is being conducted for a master thesis at The Decision Group in collaboration with Vrije Universiteit Amsterdam on exploring the opportunities for automated Time-Driven Activity-Based Costing (TDABC) calculations and how the efficiency of the TDABC process can be improved. The study is supervised by Prof. Fred van Eenennaam and supported by Value-Based Health Care Center Europe. As most TDABC measurements and calculations are done manually, the process is time-consuming and labor-intensive. Potential technologies such as software, apps, and process mining in hospital’s data systems could facilitate the TDABC process. The Decision Group is interested in these potential solutions to implement TDABC in the most successful way. The aim of the study is to make recommendations on implementing TDABC more efficiently by analyzing VBHC implementors' barriers, facilitators, and potential strategies and needs towards more advanced TDABC implementation. Therefore, it is necessary to interview relevant experts that have an important role in these processes. The interview questions will be about the implementation process of TDABC, how the time and costs are measured in practice and the opportunities and needs for more efficient (automated) TDABC measurements and calculations (e.g., software). Other questions will be about the obtained insights from the calculations, how the insights help with process optimization and improved care delivery. The interview will take approximately 45-60 min.

If you are interested in participating in this research, please contact Isabelle Saberi-Far via For any further information and questions, please do not hesitate to contact.

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