TDABC: a powerful method for VBHC programs

The cost assessment method time-driven activity-based costing (TDABC) was proposed by Kaplan and Anderson in 2007 at the Harvard Business School as and advance from Activity based Costing method that allows more detailed direct and indirect cost accounting and data accuracy by identifying patient-specific resource consumption over the course of care trajectory. TDABC makes accurate cost analyses faster and easier to update by using estimates of two parameters: (i) the unit cost of resource inputs and (ii) the time and quantity of resources required to perform a transaction or an activity.

Porter and Teisberg in 2007 introduced the Value-Based Healthcare concept as outcomes perceived per patients divided by the costs of delivering those outcomes. However, successful implementation of VBHC requires an assessment of real healthcare costs. When properly designed and applied, the TDABC contributes by identifying opportunities to make patient episodes of care flow more efficiently by reducing the resources used in each activity based on real patient demand.

Although the advance and scale of the method use is happening, TDABC applied in microcosting studies in healthcare presents methodological differences and differences in how researchers report methods and results. The TDABC Checklist framework represents the initial point of the TDABC Consortium that aims to encourage reproducibility in TDABC studies, acknowledging the different variables which may influence cost analysis and the different ways in which TDABC has been implemented in microcosting studies around the world.

A standardized framework to evaluate the quality of studies using TDABC in healthcare: the TDABC in Healthcare Consortium Consensus Statement

Ana Paula Beck da Silva Etges
Carisi Anne Polanczyk

Richard D Urman

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

Ana Paula Beck da Silva Etges
Luciane Nascimento Cruz
Regina Kuhmmer Notti
Jeruza Lavanholi Neyeloff
Rosane Paixão Schlatter
Claudia Caceres Astigarraga
Maicon Falavigna
Carisi Anne Polanczyk

Using Time-Driven Activity-Based Costing to Demonstrate Value in Perioperative Care: Recommendations and Review from the Society for Perioperative Assessment and Quality Improvement (SPAQI)

Olivia Allin
Richard D. Urman
Angela F. Edwards
Jeanna D. Blitz
Kurt J. Pfeifer
Thomas W. Feeley
Angela M. Bader

Activity-Based Costing and Time-Driven Activity-Based Costing for Assessing the Costs of Cancer Prevention, Diagnosis, and Treatment: A Systematic Review of the Literature

Rafael J. Vargas Alves
Ana Paula Beck da Silva Etges
Giácomo Balbinotto Neto
Carisi Anne Polanczyk

Using Time-Driven Activity-Based Costing as a Key Component of the Value Platform: A Pilot Analysis of Colonoscopy, Aortic Valve Replacement and Carpal Tunnel Release Procedures

Jacob A. Martin
Christopher R. Mayhew
Amanda J. Morris
Angela M. Bader
Mitchell H. Tsai
Richard D. Urman

Heart Transplantation Cost Composition in Brazil: A Patient-Level Microcosting Analysis and Comparison With International Data

Livia A Goldraich
Jeruza L Neyeloff
Ana Paula Beck da Silva Etges
Lais G Zeilmann
Laura T Hastenteufel
Eduarda C Ghisleni
Nadine Clausell

Advances in Value-Based Healthcare by the Application of Time-DrivenActivity-Based Costing for Inpatient Management: A Systematic Review

Ana Paula Beck da Silva Etges
Karen Brasil Ruschel
Carisi Anne Polanczyk

Richard D. Urman

Economic Evaluation of a Telemedicine Service to expand Primary Health Care in Rio Grande do Sul: TeleOftalmo’s microcosting analysis

Bruna Stella Zanotto

Ana Paula Beck da Silva Etges
Ana Célia Siqueira
Rodolfo Souza da Silva

Cynthia Bastos

Aline Lutz de Araujo

Taís de Campos Moreira

Lucas Matturro

Carisi Anne Polanczyk

Marcelo Gonçalves

The cost of metastatic prostate cancer using time-driven activity-based costing

Rafael Vargas Alves

Ana Paula Beck da Silva Etges

Katsuki Arima Tiscoski

Luciana Rodrigues de Lara

Alice de Medeiros Zelmanowicz

Carisi Anne Polanczyk

Editorial Commentary: The Value of Time-Driven, Activity-Based Costing in Health Care Delivery

Prakash Jayakumar

Brian Triana

Kevin J. Bozic

A Standardized Framework for Evaluating Surgical Enhanced Recovery Pathways: A Recommendations Statement from the TDABC in Health-care Consortium

Ana Paula Beck da Silva Etges

Luciana Paula Cadori Stefani

Dionisions Vrochides​

Junaid Nabi

Carisi Anne Polanczyk

Richard D. Urman

Identifying cost-saving opportunities for surgical care via multicenter time-driven activity-based costing (TDABC) analysis as exemplarily shown for cholecystectomy

Ana Paula Beck da Silva Etges

Luciane Nascimento Cruz

Rosane Paixão Schlatter

 Jeruza Neyeloff

Luciane Kopittke

Altacilio Aparecido Nunes

José Sebastião dos Santos

Andrea Queiroz Ungari

José Albuquerque de Figueiredo Neto

 José Luiz Nogueira

Renata Melo de Assis

Leila Beltrami Moreira

Carisi Anne Polanczyk