Time‐driven activity‐based costing as a strategy to increase efficiency: An analyses of interventional coronary procedures

Etges, Ana Paula Beck da Silva; Cruz, Luciane Nascimento; Schlatter, Rosane Paixão; Neyeloff, Jeruza Lavanholi; Cardoso, Ricardo Bertoglio; Kopittke, Luciane; Nunes, Altacílio Aparecido; Neto, José Alburquerque; Nogueira, José Carlos; Assis, Renata Melo de; Tobias, Joilma; Marin‐Neto, José Antônio; Moreira, Leila Beltrami; Polanczyk, Carísi Anne

doi:10.1002/hpm.3320

Cited by 3 publications

(4 citation statements)

References 27 publications

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“…For instance, the study found that high levels of IT and cost management systems in organisations can lead to reluctance in adopting and implementing ABC, which is consistent with the literature (Akgün et al 2023). Similarly, the perception of ABC as being complex and difficult to adopt and implement is a well-known barrier to ABC adoption that has been identified in previous studies (Da Silva Etges et al 2022;Kitsantas et al 2022). On the other hand, the study's finding that external consultants can significantly minimise technical hindrances in the adoption and implementation of ABC is consistent with the literature (Gosselin 1997).…”

Section: Internal System Adaptabilitysupporting

confidence: 87%

Factors affecting the adoption of activity-based costing in a South African state university

Kudanga,

Nzuza,

Stainbank

2023

Journal of Economic and Financial Sciences

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Orientation: There is a lack of empirical studies regarding the adoption and implementation of the activity-based costing (ABC) system in South African state universities, despite its advantages.Research purpose: This study reports the perceptions on the factors influencing the adoption of ABC held by finance and academic staff at the Durban University of Technology (DUT), KwaZulu-Natal.Motivation for the study: The lack of empirical studies demanded understanding of those factors that influence the adoption of ABC at state-owned universities in South Africa. Therefore, this study examined the factors influencing the adoption of ABC in a South African state university using the DUT as a case study.Research approach/design and method: The study adopted a mixed research method conducted with 202 staff members: 129 academics, 41 heads of departments and 32 finance staff.Main findings: The positive factors influencing the adoption of ABC included the organisational strategy, information technology, decision usefulness of cost information, contextual orenvironmental factors and the organisational structure. However, the systems adaptability theme was considered a barrier to the adoption of ABC.Practical/managerial implications: The information could inform strategic initiatives related to the adoption and implementation of ABC in the university or similar state-funded universities.Contribution/value-add: The study provided an empirical understanding of the factors that would hinder and assist the adoption and execution of the ABC system.

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Section: Internal System Adaptabilitysupporting

confidence: 87%

Factors affecting the adoption of activity-based costing in a South African state university

Kudanga,

Nzuza,

Stainbank

2023

Journal of Economic and Financial Sciences

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“…Regarding the use of electronic data in healthcare, one systematic review in 2017 identified a study where the process maps were created based on electronic medical records involving surgeries and medical care procedures [ 3 ]. In our review, the electronic medical records were used to construct the process maps identified in 23 studies [ 5 , 16 , 22 , 24 – 26 , 29 , 32 , 34 , 36 , 43 , 47 , 48 , 58 , 59 , 61 , 66 , 74 , 75 , 77 , 78 , 82 , 84 ], proving that using medical data from electronic medical records has enhanced and provided support to the process.…”

Section: Discussionmentioning

confidence: 86%

“…The most studies are from the United States of America, however, other countries, such as Brazil, have also begun to adopt the method for cost mapping [ 16 , 60 – 63 ]. Despite the increasing use of TDABC in health-related studies, methodological heterogeneity still exists in how researchers map their clinical processes, present their methods, and report their results [ 85 ].…”

Section: Discussionmentioning

confidence: 99%

“…It is worth mentioning that applying process mining and discovering process models do not rule out the validity of specialized professionals in this field, nor the involvement of a multidisciplinary team at institutions. There were 23 studies in our review that validated process maps [ 14 – 16 , 18 , 22 , 23 , 26 , 33 , 38 , 39 , 46 , 48 , 58 , 61 , 63 – 66 , 68 , 75 , 77 , 78 , 80 ].…”

Section: Discussionmentioning

confidence: 99%

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Is it possible to automate the discovery of process maps for the time-driven activity-based costing method? A systematic review

Iachecen,

Dallagassa,

Portela Santos

et al. 2023

BMC Health Serv Res

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Objectives The main objective of this manuscript was to identify the methods used to create process maps for care pathways that utilized the time-driven activity-based costing method. Methods This is a systematic mapping review. Searches were performed in the Embase, PubMed, CINAHL, Scopus, and Web of Science electronic literature databases from 2004 to September 25, 2022. The included studies reported practical cases from healthcare institutions in all medical fields as long as the time-driven activity-based costing method was employed. We used the time-driven activity-based costing method and analyzed the created process maps and a qualitative approach to identify the main fields. Results A total of 412 studies were retrieved, and 70 articles were included. Most of the articles are related to the fields of orthopedics and childbirth-related to hospital surgical procedures. We also identified various studies in the field of oncology and telemedicine services. The main methods for creating the process maps were direct observational practices, complemented by the involvement of multidisciplinary teams through surveys and interviews. Only 33% of the studies used hospital documents or healthcare data records to integrate with the process maps, and in 67% of the studies, the created maps were not validated by specialists. Conclusions The application of process mining techniques effectively automates models generated through clinical pathways. They are applied to the time-driven activity-based costing method, making the process more agile and contributing to the visualization of high degrees of variations encountered in processes, thereby making it possible to enhance and achieve continual improvements in processes.

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Cost measurement in value-based healthcare: a systematic review

et al. 2022

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ObjectiveAlthough value-based healthcare (VBHC) views accurate cost information to be crucial in the pursuit of value, little is known about how the costs of care should be measured. The aim of this review is to identify how costs are currently measured in VBHC, and which cost measurement methods can facilitate VBHC or value-based decision making.DesignTwo reviewers systematically search the PubMed/MEDLINE, Embase, EBSCOhost and Web of Science databases for publications up to 1 January 2022 and follow Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines to identify relevant studies for further analysis.Eligibility criteriaStudies should measure the costs of an intervention, treatment or care path and label the study as ‘value based’. An inductive qualitative approach was used to identify studies that adopted management accounting techniques to identify if or how cost information facilitated VBHC by aiding decision-making.ResultsWe identified 1930 studies, of which 215 measured costs in a VBHC setting. Half of these studies measured hospital costs (110, 51.2%) and the rest relied on reimbursement amounts. Sophisticated costing methods that allocate both direct and indirect costs to care paths were seen as able to provide valuable managerial information by facilitating care path adjustments (39), benchmarking (38), the identification of cost drivers (47) and the measurement of total costs or cost savings (26). We found three best practices that were key to success in cost measurement: process mapping (33), expert input (17) and observations (24).ConclusionsCost information can facilitate VBHC. Time-driven activity-based costing (TDABC) is viewed as the best method although its ability to inform decision-making depends on how it is implemented. While costing short, or partial, care paths and surgical episodes produces accurate cost information, it provides only limited decision-making information. Practitioners are advised to focus on costing full care cycles and to consider both direct and indirect costs through TDABC.

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Time‐driven activity‐based costing as a strategy to increase efficiency: An analyses of interventional coronary procedures

Cited by 3 publications

References 27 publications

Factors affecting the adoption of activity-based costing in a South African state university

Factors affecting the adoption of activity-based costing in a South African state university

Is it possible to automate the discovery of process maps for the time-driven activity-based costing method? A systematic review

Cost measurement in value-based healthcare: a systematic review

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