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.
Our Members are behind important advances on TDABC in Healthcare Literature
Below are being shared the recent papers published by our members
Ana Paula Beck da Silva Etges
Richard D Urman
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
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
Luciana Rodrigues de Lara
Carisi Anne Polanczyk
Editorial Commentary: The Value of Time-Driven, Activity-Based Costing in Health Care Delivery
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
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
Telemedicine Versus Face-to-Face Care in Ophthalmology: Costs and Utility Measures in a Real-World Setting
Ana Paula Beck da Silva Etges
Bruna Stella Zanotto
Karen Brasil Ruschel
Rodolfo Souza da Silva
Matheus Oliveira
Taís Campos Moreira
Felipe Cezar Cabral
Aline Lutz de Araújo
Roberto Nunes Umpierre
Marcelo Rodrigues Gonçalves
Erno Harzheim
Carisi Anne Polanczyk
Time-driven activity-based costing as a strategy to increase efficiency: An analyses of interventional coronary procedures
Ana Paula Beck da Silva Etges
Luciane Nascimento Cruz
Rosane Paixão Schlatter
Jeruza Neyeloff
Ricardo Cardoso
Luciane Kopittke
Altacilio Aparecido Nunes
José Antonio Marin-Neto
Joilma Tobias
José Albuquerque de Figueiredo Neto
José Luiz Nogueira
Renata Melo de Assis
Leila Beltrami Moreira
Carisi Anne Polanczyk