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

Dubron, Kathia; Verschaeve, Mathilde; Roodhooft, Filip

doi:10.1186/s12884-021-04134-4

Cited by 7 publications

(5 citation statements)

References 30 publications

(56 reference statements)

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“…There is a great variety of hospital surgical procedures, outpatient surgeries, miscellaneous types of hospital services, and sectors where the TDABC method was used for non-hospital services. The TDABC method was applied most commonly to knee arthroplasty (5 studies) in hospital surgical procedures [ 14 , 50 , 67 , 74 , 80 ], total hip arthroplasty (3 studies) [ 14 , 50 , 74 ], childbirth, and caesarean section (2 studies) [ 71 , 83 ] and pediatric appendectomy/appendicitis (2 studies) [ 58 , 59 ].…”

Section: Resultsmentioning

confidence: 99%

Is it possible to automate the discovery of process maps for the time-driven activity-based costing method? A systematic review

Iachecen,

Dallagassa,

Portela Santos

et al. 2023

BMC Health Serv Res

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Objectives The main objective of this manuscript was to identify the methods used to create process maps for care pathways that utilized the time-driven activity-based costing method. Methods This is a systematic mapping review. Searches were performed in the Embase, PubMed, CINAHL, Scopus, and Web of Science electronic literature databases from 2004 to September 25, 2022. The included studies reported practical cases from healthcare institutions in all medical fields as long as the time-driven activity-based costing method was employed. We used the time-driven activity-based costing method and analyzed the created process maps and a qualitative approach to identify the main fields. Results A total of 412 studies were retrieved, and 70 articles were included. Most of the articles are related to the fields of orthopedics and childbirth-related to hospital surgical procedures. We also identified various studies in the field of oncology and telemedicine services. The main methods for creating the process maps were direct observational practices, complemented by the involvement of multidisciplinary teams through surveys and interviews. Only 33% of the studies used hospital documents or healthcare data records to integrate with the process maps, and in 67% of the studies, the created maps were not validated by specialists. Conclusions The application of process mining techniques effectively automates models generated through clinical pathways. They are applied to the time-driven activity-based costing method, making the process more agile and contributing to the visualization of high degrees of variations encountered in processes, thereby making it possible to enhance and achieve continual improvements in processes.

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Section: Resultsmentioning

confidence: 99%

Is it possible to automate the discovery of process maps for the time-driven activity-based costing method? A systematic review

Iachecen,

Dallagassa,

Portela Santos

et al. 2023

BMC Health Serv Res

View full text Add to dashboard Cite

show abstract

“…Calculating costs using TD‐ABC requires mapping of the care process and resource utilization for an individual patient. Time‐driven activity‐based costing can assist with creating greater cost transparency, allowing one to identify relevant cost drivers, and as such can generate insights for reducing low‐value care and costs 33–35 …”

Section: Discussionmentioning

confidence: 99%

“…Time-driven activity-based costing can assist with creating greater cost transparency, allowing one to identify relevant cost drivers, and as such can generate insights for reducing low-value care and costs. [33][34][35]…”

Section: Costsmentioning

confidence: 99%

Initiating value‐based healthcare in psoriasis: Proposing a value‐based outcome set for daily clinical practice

Hilhorst

Deprez

Balak

et al. 2022

Acad Dermatol Venereol

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Background With the current trend in healthcare moving towards a more value‐based approach, it is essential to understand what value encompasses. Objectives To develop an actionable value‐based outcome set (VOS) for daily practice. Methods A mixed method approach was used consisting of four phases. Formerly, a systematic review was conducted, providing an overview of all patient‐relevant outcomes defined in current literature. These 23 outcomes were then presented to a group of patients, using a modified nominal group technique (NGT), to establish whether these results represented all of their relevant outcomes. Subsequently, these outcomes were ranked according to importance by patients attending our academic specialized psoriasis clinic. A review of the literature was performed to assess which instruments were available and suitable to evaluate the outcomes in this VOS. Finally, a pilot feasibility test was performed amongst patients. Results Of the 23 outcomes, two were omitted from the ranking exercise after the NGT. In the ranking exercise, 120 patients participated. The median age was 50.0 (IQR 25.0) years and 36.7% were female. Median PASI score was 2.4 (IQR 5.2), and treatments varied from topicals to biologicals. The outcomes scored as most important were symptom control, treatment efficacy, confidence in care and control of disease. The least important outcomes were comorbidity control, productivity and cost of care. A significant difference was shown between the ranking of the outcomes (p < 0.001). In total, 12 instruments were selected, which are reported by both patient and provider, to measure the outcomes in this VOS. Median completion time for the patient part was 30 min (IQR 2.8). Conclusions This VOS is a first proposal to evaluate psoriasis care in a value‐based manner. Measuring these outcomes can enable us to critically appraise and improve current care processes, within the reality of available resources, thereby increasing value for patients.

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“…In this study, this aspect was not evaluated, but the construction of such a flow chart would immediately allow, if the data are available, the association to each rectangle of a cost of the activity required and as such the monetary value of all the resources or inputs necessary. The structures investigated were not able to provide this data and further analyses would have to be carried out using a micro-costing logic, based, for example, on the so-called activity-based costing methodology [27,28].…”

Section: The Definition Of Clinical Pathwaysmentioning

confidence: 99%

Assessing the Impact of Patient Characteristics on Genetic Clinical Pathways: A Regression Approach

Alderighi,

Landa,

Tànfani

et al. 2024

Algorithms

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Molecular genetic techniques allow for the diagnosing of hereditary diseases and congenital abnormalities prenatally. A high variability of treatments exists, engendering an inappropriate clinical response, an inefficient use of resources, and the violation of the principle of the equality of treatment for equal needs. The proposed framework is based on modeling clinical pathways that contribute to identifying major causes of variability in treatments justified by the clinical needs’ variability as well as depending on individual characteristics. An electronic data collection method for high-risk pregnant women addressing genetic facilities and laboratories was implemented. The collected data were analyzed retrospectively with two aims. The first is to identify how the whole activity of genetic services can be broken down into different clinical pathways. This was performed by building a flow chart with the help of doctors. The second aim consists of measuring the variability, within and among, the different paths due to individual characteristics. A set of statistical models was developed to determine the impact of the patient characteristics on the clinical pathway and its length. The results show the importance of considering these characteristics together with the clinical information to define the care pathway and the use of resources.

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

Cited by 7 publications

References 30 publications

Is it possible to automate the discovery of process maps for the time-driven activity-based costing method? A systematic review

Is it possible to automate the discovery of process maps for the time-driven activity-based costing method? A systematic review

Initiating value‐based healthcare in psoriasis: Proposing a value‐based outcome set for daily clinical practice

Assessing the Impact of Patient Characteristics on Genetic Clinical Pathways: A Regression Approach

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