The use of micro-costing in an economic analysis of allogeneic HSCT in Brazil

Abstract

Objective: The objective of this study was to estimate treatment costs of Hematopoietic stem cell transplantation (HSCT) at a reference center in Brazil. Methods: The study population consisted of patients from the Unified Health System HSCT who underwent HSCT in southern Brazil between 2016 and 2019. Costs were measured using a micro-costing approach, based on Time-Driven Activity-based Costing (TDABC) adapted for economic studies in health and included the following steps: definition of the research question, structured data collection, and statistical analysis of results. Results: The total cost of HSCT was $155,110 ($92,794 – $249,146 USD). Matched unrelated donor HSCT was more expensive than matched related donor HSCT. The major cost factors involve post-ransplant complications, mainly the occurrence of infections. Concerning cost composition, exams and procedures represent the largest expense in HSCT (45%). Conclusion: These estimates could be applicable to further evaluations for HSCT cost-effectiveness and help healthcare decision-makers in middle-income countries

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

“…This illustrates the significant heterogeneity in themes and applications in using TDABC. Despite having a high degree of heterogeneity (99.1%), this review demonstrated that the TDABC method can be applied to various conditions, allowing cost measurement through the best and most efficient method for cost measurement in healthcare [ 8 , 9 ].…”

“…The TDABC method is considered the most precise method for measuring the costs of a specified clinical pathway due to its capability to measure the resources consumed by each patient based on two parameters: activity and time [ 8 , 9 ]. It accurately provides expenditures based on process maps to navigate the steps a patient must complete throughout their care cycle [ 10 ].…”