Autor segons l'article: Ninerola, Angels; Hernandez-Lara, Ana-Beatriz; Sanchez-Rebull, Maria-Victoria
Departament: Gestió d'Empreses
Autor/s de la URV: Hernandez Lara, Ana Beatriz / Niñerola Monserrat, Angels / Sánchez Rebull, María Victoria
Paraules clau: Value-based health care Time-driven activity-based costing Systems Health Decision Cost determination Cancer care Activity-based costing
Resum: Improving healthcare performance has become a need for resource optimisation in a field where they are scarce. Activity-Based Costing (ABC) has been applied for more than 30 years to allocate costs and provide information for decision-making. This paper seeks to review previous literature in the health field that analysed this cost system and its new version, TDABC (Time-Driven Activity-Based Costing). Five hundred ninety articles published from 1989 to 2019 were retrieved from Scopus and Medline. The review includes descriptive, relational and content analyses. Results show that the interest in applying these cost systems is growing, especially in journals focusing on the financial aspects of health, policy and planning, and radiology. However, there is a difference in the application of ABC and TDABC. ABC is more related to efficiency and more used in laboratories. In contrast, TDABC is primarily used in hospitals and addressing the value of health rather than cost-effectiveness. On the other hand, the findings suggest that TDABC present greater opportunities for publication compared with ABC. Its progression is higher and gets more citations. The current article contributes to broadening the field's vision and encourages authors for further research.
Àrees temàtiques: Sociologia i política Saúde coletiva Public, environmental & occupational health Medicine (miscellaneous) Health policy & services Health policy Engenharias iv Engenharias iii Ciencias sociales
Accès a la llicència d'ús: https://creativecommons.org/licenses/by/3.0/es/
Adreça de correu electrònic de l'autor: angels.ninerola@urv.cat mariavictoria.sanchez@urv.cat mariavictoria.sanchez@urv.cat anabeatriz.hernandez@urv.cat
Identificador de l'autor: 0000-0001-5598-1203 0000-0003-0326-5699 0000-0002-9920-4104 0000-0003-0326-5699 0000-0002-9920-4104 0000-0002-8110-9328
Data d'alta del registre: 2024-08-24
Volum de revista: 2021
Versió de l'article dipositat: info:eu-repo/semantics/publishedVersion
Enllaç font original: https://onlinelibrary.wiley.com/doi/10.1002/hpm.3304
URL Document de llicència: https://repositori.urv.cat/ca/proteccio-de-dades/
Referència a l'article segons font original: International Journal Of Health Planning And Management. 36 (6): 2079-2093
Referència de l'ítem segons les normes APA: Ninerola, Angels; Hernandez-Lara, Ana-Beatriz; Sanchez-Rebull, Maria-Victoria (2021). Improving healthcare performance through Activity-Based Costing and Time-Driven Activity-Based Costing. International Journal Of Health Planning And Management, 36(6), 2079-2093. DOI: 10.1002/hpm.3304
DOI de l'article: 10.1002/hpm.3304
Entitat: Universitat Rovira i Virgili
Any de publicació de la revista: 2021
Tipus de publicació: Journal Publications