2016
DOI: 10.1016/j.jpedsurg.2016.09.019
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Time-driven activity-based costing to identify opportunities for cost reduction in pediatric appendectomy

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Cited by 40 publications
(38 citation statements)
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“…For example, Cleveland Clinic’s cardiac surgery team implemented TDABC with mixed results, finding small but significant differences in cost calculations compared to RVU costing [21]. In addition, TDABC has been applied to pediatric appendectomies and the pre-operative assessment process, demonstrating reduced cost in each setting without affecting outcomes, thereby increasing value [22, 23]. …”
Section: Discussionmentioning
confidence: 99%
“…For example, Cleveland Clinic’s cardiac surgery team implemented TDABC with mixed results, finding small but significant differences in cost calculations compared to RVU costing [21]. In addition, TDABC has been applied to pediatric appendectomies and the pre-operative assessment process, demonstrating reduced cost in each setting without affecting outcomes, thereby increasing value [22, 23]. …”
Section: Discussionmentioning
confidence: 99%
“…Despite lasting only a short part of the whole inpatient process, operating room care usually takes highest costs [25]. In the United States, each minute of operating theatre time has been estimated to be worth $22-$80 [26].…”
Section: Discussionmentioning
confidence: 99%
“…Yu et al conducted a time-driven activity-based costing of pediatric appendectomies, including consumable and labor costs. 71 The cost per minute in the OR was found to be $25.55 for this procedure. Similarly, Childers and Maggard-Gibbons performed a review of hospitals in California, completing analysis that the mean cost per minute of OR time was $37.45 for inpatient and $36.12 for ambulatory procedures.…”
Section: Additional Considerationsmentioning
confidence: 92%