A time-driven activity-based costing approach for identifying variability in costs of childbirth between and within types of delivery.

ABSTRACT:

Background

Recently, time-driven activity-based costing (TDABC) is put forward as an alternative, more accurate costing method to calculate the cost of a medical treatment because it allows the assignment of costs directly to patients. The objective of this paper is the application of a time-driven activity-based method in order to estimate the cost of childbirth at a maternal department. Moreover, this study shows how this costing method can be used to outline how childbirth costs vary according to considered patient and disease characteristics. Through the use of process mapping, TDABC allows to exactly identify which activities and corresponding resources are impacted by these characteristics, leading to a more detailed understanding of childbirth cost.

Methods

A prospect

SUBMITTER: Dubron K 

PROVIDER: S-EPMC8527632 | biostudies-literature | 2021 Oct

REPOSITORIES: biostudies-literature