The cost of metastatic prostate cancer using time-driven activity-based costing

Abstract

Objective To estimate the cost of metastatic prostate cancer (mPC) treatment using the time-driven activity-based costing (TDABC) method from the perspective of a philanthropic hospital in the Brazilian public health system (PHS) and to identify determinants of costs. Methods We used data from patients who received docetaxel chemotherapy in the Brazilian PHS from September 2012 to May 2017. Direct medical costs were estimated with the TDABC microcosting method, taking into account the multiple departments and services the patients interacted with during their oncological treatment. Results The median overall survival of the forty-three patient sample was 1.8 years (95% CI 1.45–2.30), and the total cost of the sample was BRL 917.005 (USD 250,878). The median monthly cost per patient was BRL 20.201 (USD 5,526). The end-of-life cost per patient using the TDABC method was BRL 5.151 (USD 1,409). Patients who had received previous treatment at the center registered the lowest cost for hospitalizations and exams, suggesting an opportunity to better manage healthcare resources. Conclusions This is the first study on the economic burden of mPC in the Brazilian PHS using the TDABC costing evaluation method. Accurate cost information obtained with the TDABC can be helpful in guiding disease management to guarantee better use of ever-scarcer resources.

Bibliometric Analysis Of Publications On Time-Driven Activity Based Costing Method

“…TDABC has also been compared with ABC, with the former being developed to provide a costing system that is easier to update and offering simplification of the costing process (Hoozée & Hansen, 2018). Furthermore, TDABC has been recognized as an innovative method for estimating costs, indicating its potential for driving innovation and efficiency in cost estimation processes (Vargas Alves et al, 2021).…”