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

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

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

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