Autor según el artículo: Ninerola, Angels; Hernandez-Lara, Ana-Beatriz; Sanchez-Rebull, Maria-Victoria;

Departamento: Gestió d'Empreses

Autor/es de la URV: Hernandez Lara, Ana Beatriz / Niñerola Monserrat, Angels / Sánchez Rebull, María Victoria

Palabras clave: Value-based health care Time-driven activity-based costing Systems Health Decision Cost determination Cancer care Activity-based costing

Resumen: 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.

Áreas temáticas: Sociologia i política Saúde coletiva Public, environmental & occupational health Medicine (miscellaneous) Health policy & services Health policy Engenharias iv Engenharias iii Ciencias sociales

Acceso a la licencia de uso: https://creativecommons.org/licenses/by/3.0/es/

Direcció de correo del autor: angels.ninerola@urv.cat anabeatriz.hernandez@urv.cat mariavictoria.sanchez@urv.cat

Identificador del autor: 0000-0001-5598-1203 0000-0002-8110-9328 0000-0003-0326-5699 0000-0002-9920-4104

Fecha de alta del registro: 2023-02-19

Volumen de revista: 2021

Versión del articulo depositado: info:eu-repo/semantics/publishedVersion

Enlace a la fuente original: https://onlinelibrary.wiley.com/doi/10.1002/hpm.3304

URL Documento de licencia: http://repositori.urv.cat/ca/proteccio-de-dades/

Referencia al articulo segun fuente origial: International Journal Of Health Planning And Management. 36 (6): 2079-2093

Referencia 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 del artículo: 10.1002/hpm.3304

Entidad: Universitat Rovira i Virgili

Año de publicación de la revista: 2021

Tipo de publicación: Journal Publications