2021
DOI: 10.12927/hcpol.2021.26496
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Time-Driven Activity-Based Costing for Cataract Surgery in Canada: The Case of the Kensington Eye Institute

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Cited by 8 publications
(13 citation statements)
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“…Prior to our study, limited literature focused on the cost of cataract surgery. 17,18 In our TDABC model, operating room costs accounted for 63% to 65% of total costs. A single-center study in Canada estimated cataract surgery costs using TDABC, attributing 57% of costs to the operating room, although this analysis did not compare different types of cataract surgery.…”
Section: Discussionmentioning
confidence: 99%
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“…Prior to our study, limited literature focused on the cost of cataract surgery. 17,18 In our TDABC model, operating room costs accounted for 63% to 65% of total costs. A single-center study in Canada estimated cataract surgery costs using TDABC, attributing 57% of costs to the operating room, although this analysis did not compare different types of cataract surgery.…”
Section: Discussionmentioning
confidence: 99%
“…In our TDABC model, operating room costs accounted for 63% to 65% of total costs. A single-center study in Canada estimated cataract surgery costs using TDABC, attributing 57% of costs to the operating room, although this analysis did not compare different types of cataract surgery . Roberts et al compared femtosecond laser-assisted cataract surgery (FLACS) with conventional phacoemulsification surgery using a process similar to TDABC.…”
Section: Discussionmentioning
confidence: 99%
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“…In the hospital setting, 46 US respondents completed the survey for cataract procedures and 41 provided information for retina procedures; technicians timed 140 cataract and 140 retina surgeries. Parameters adapted for Canada include percentage of procedures using comprehensive Custom-Pak, cost of taxes and benefits as a percentage of salaries, OR preparation time between cases, time to verify and pay invoices, and the number of people involved in certain tasks across departments; these inputs were based on historical data from the Independent Health Facility, Kensington Eye Institute (KEI, Toronto, Ontario) 17 ( Table 1 ). Historical data (D. Punch, personal communication, April 2021) reporting the cost per case from KEI was used to calculate the overhead cost per hour for the OR, which was then updated to reflect 2018 labor costs.…”
Section: Methodsmentioning
confidence: 99%