An 8-step framework for implementing time-driven activity-based costing in healthcare studies
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ORIGINAL PAPER
An 8‑step framework for implementing time‑driven activity‑based costing in healthcare studies Ana Paula Beck da Silva Etges1,2,3 · Luciane Nascimento Cruz1,4 · Regina Kuhmmer Notti4 · Jeruza Lavanholi Neyeloff1,3 · Rosane Paixão Schlatter1,3 · Claudia Caceres Astigarraga3,4,6 · Maicon Falavigna4 · Carisi Anne Polanczyk1,3,4,5,7 Received: 18 September 2018 / Accepted: 24 June 2019 © Springer-Verlag GmbH Germany, part of Springer Nature 2019
Abstract Micro-costing studies still deserving for methods orientation that contribute to achieve a patient-specific resource use level of analysis. Time-driven activity-based costing (TDABC) is often employed by health organizations in micro-costing studies with that objective. However, the literature shows many deviations in the implementation of TDABC, which might compromise the accuracy of the results obtained. One reason for that can be attributed to the non-existence of a step-by-step orientation to conduct cost analytics with the TDABC specific for micro-costing studies in healthcare. This article aimed at exploring the literature and practical cases to propose an eight-step framework to apply TDABC in micro-costing studies for health care organizations. The 8-step TDABC framework is presented and detailed exploring online spreadsheets already coded to demonstrate data structure and math formula building. A list of analyses that can be performed is suggested, including an explanation about the information that each analysis can provide to increase the organization capability to orient decision making. The case study developed show that actual micro-costing of health care processes can be achieved with the 8-step TDABC framework and its use in future researches can contribute to increase the number of studies that achieve high-quality level in cost information, and consequently, in health resource evaluation. Keywords Micro-costing · Time-driven activity-based costing · Cost analysis · Healthcare costs JEL Classification I150 · M110 Electronic supplementary material The online version of this article (https://doi.org/10.1007/s10198-019-01085-8) contains supplementary material, which is available to authorized users. * Carisi Anne Polanczyk [email protected]
1
National Health Technology Assessment Institute, CNPq, Porto Alegre, RS, Brazil
Ana Paula Beck da Silva Etges [email protected]
2
School of Technology, PUCRS, Porto Alegre, RS, Brazil
3
Hospital de Cliń icas de Porto Alegre (HCPA), Porto Alegre, RS, Brazil
Luciane Nascimento Cruz [email protected]
4
Regina Kuhmmer Notti [email protected]
Hospital Moinhos de Vento, Porto Alegre, RS, Brazil
5
Jeruza Lavanholi Neyeloff [email protected]
Department of Cardiology, School of Medicine, UFRGS, Porto Alegre, RS, Brazil
6
Unit of Hematology, HCPA, Porto Alegre, RS, Brazil
7
National Health Technology Assessment Institute, Universidade Federal Do Rio Grande Do Sul (UFRGS), Ramiro Barcelos, 2350, Building 21‑507, Porto Alegre 90035‑903, Braz
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