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A Modification of Time-Driven Activity-Based Costing for Comparing Cost of Telehealth and In-Person Visits.


ABSTRACT: Introduction: Cost studies of telehealth (TH) and virtual visits are few and report mixed results of the economic impact of virtual care and TH. Largely missing from the literature are studies that identify the cost of delivering TH versus in-person care. The objective was to demonstrate a modified time-driven activity-based costing (TDABC) approach to compare weighted labor cost of an in-person pediatric clinic sick visit before COVID-19 to the same virtual and in-person sick-visit during COVID-19. Methods: We examined visits before and during COVID-19 using: (1) recorded structured interviews with providers; (2) iterative workflow mapping; (3) electronic health records time stamps for validation; (4) standard cost weights for wages; and (5) clinic CPT billing

SUBMITTER: Dooley MJ 

PROVIDER: S-EPMC9587787 | biostudies-literature | 2022 Oct

REPOSITORIES: biostudies-literature