Advances in value-based healthcare by the application of time-driven activity-based costing for inpatient management: a systematic review
Reference: da Silva Etges, A.P.B., Ruschel, K.B., Polanczyk, C.A. and Urman, R.D., 2020. Advances in value-based healthcare by the application of time-driven activity-based costing for inpatient management: a systematic review. Value in Health, 23(6), pp.812-823.
Highlights:
By developing this systematic review, it was possible to conclude:
The greatest contributions to value-based initiatives achieved by the use of time-driven activity-based costing (TDABC) are care-cycle optimization throughout the care trajectory and the identification of care benchmarks that can facilitate health system improvement opportunities.
TDABC could be a strategy to increase cost accuracy in real-world settings, and it could help in the transition from fee-for-service to value-based systems through its capability to contribute to cost savings.
In a healthcare system that is continually marked by extensive waste, the application of innovative methods that contribute to the redesign of healthcare services delivery to make them more effective is necessary.
The health system can benefit from using cost management methods such as TDABC, because opportunities to facilitate patients’ access to the healthcare system are more effectively and safely achieved through the redesign of patients’ course of care trajectory.
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