hcq volume 20, issue 4, P48-53 2018 DOI: 10.12927/hcq.2018.25423 View full text
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Sanchita Gulati, David During, Jeff Mainland, Agnes Wong

Abstract: One of the key challenges to healthcare organizations is the development of relevant and accurate cost information. In this paper, we used time-driven activity-based costing (TDABC) method to calculate the costs of treating individual patients with specific medical conditions over their full cycle of care. We discussed how TDABC provides a critical, systematic and data-driven approach to estimate costs accurately and dynamically, as well as its potential to enable structural and rational cost reduction to brin…

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