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Improving healthcare performance through Activity-Based Costing and Time-Driven Activity-Based Costing

  • Identification data

    Identifier: imarina:9226473
    Authors:
    Ninerola, AngelsHernandez-Lara, Ana-BeatrizSanchez-Rebull, Maria-Victoria
    Abstract:
    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.
  • Others:

    Author, as appears in the article.: Ninerola, Angels; Hernandez-Lara, Ana-Beatriz; Sanchez-Rebull, Maria-Victoria
    Department: Gestió d'Empreses
    URV's Author/s: Hernandez Lara, Ana Beatriz / Niñerola Monserrat, Angels / Sánchez Rebull, María Victoria
    Keywords: Value-based health care Time-driven activity-based costing Systems Health Decision Cost determination Cancer care Activity-based costing
    Abstract: 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.
    Thematic Areas: Sociologia i política Saúde coletiva Public, environmental & occupational health Medicine (miscellaneous) Health policy & services Health policy Engenharias iv Engenharias iii Ciencias sociales
    licence for use: https://creativecommons.org/licenses/by/3.0/es/
    Author's mail: angels.ninerola@urv.cat mariavictoria.sanchez@urv.cat mariavictoria.sanchez@urv.cat anabeatriz.hernandez@urv.cat
    Author identifier: 0000-0001-5598-1203 0000-0003-0326-5699 0000-0002-9920-4104 0000-0003-0326-5699 0000-0002-9920-4104 0000-0002-8110-9328
    Record's date: 2024-08-24
    Journal volume: 2021
    Papper version: info:eu-repo/semantics/publishedVersion
    Link to the original source: https://onlinelibrary.wiley.com/doi/10.1002/hpm.3304
    Licence document URL: https://repositori.urv.cat/ca/proteccio-de-dades/
    Papper original source: International Journal Of Health Planning And Management. 36 (6): 2079-2093
    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
    Article's DOI: 10.1002/hpm.3304
    Entity: Universitat Rovira i Virgili
    Journal publication year: 2021
    Publication Type: Journal Publications
  • Keywords:

    Health Policy,Health Policy & Services,Medicine (Miscellaneous),Public, Environmental & Occupational Health
    Value-based health care
    Time-driven activity-based costing
    Systems
    Health
    Decision
    Cost determination
    Cancer care
    Activity-based costing
    Sociologia i política
    Saúde coletiva
    Public, environmental & occupational health
    Medicine (miscellaneous)
    Health policy & services
    Health policy
    Engenharias iv
    Engenharias iii
    Ciencias sociales
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