2014
DOI: 10.1080/15548732.2014.939249
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Using Cost Analysis to Examine Variability in Replications of an Efficacious Child Neglect Prevention Program

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Cited by 5 publications
(4 citation statements)
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“…A recent pragmatic method for costing implementation strategies using time-driven activity based costing has been proposed by Cidav et al [ 33 ]. Time-driven activity-based costing is a micro-costing method widely used in business settings, which delivers detailed, accurate and transparent information on activity costs designed to inform quality assurance processes and decision making [ 33 , 35 , 36 ]. The costing method involves three parameters; (i) frequency of the activity, (ii) time required to perform one single event of the activity, and (iii) per-hour price of the resources used to perform the activity [ 33 ].…”
Section: Methodsmentioning
confidence: 99%
“…A recent pragmatic method for costing implementation strategies using time-driven activity based costing has been proposed by Cidav et al [ 33 ]. Time-driven activity-based costing is a micro-costing method widely used in business settings, which delivers detailed, accurate and transparent information on activity costs designed to inform quality assurance processes and decision making [ 33 , 35 , 36 ]. The costing method involves three parameters; (i) frequency of the activity, (ii) time required to perform one single event of the activity, and (iii) per-hour price of the resources used to perform the activity [ 33 ].…”
Section: Methodsmentioning
confidence: 99%
“…This pattern of reporting is consistent across most implementation studies. Aggregate reports on broad categories of cost components such as capital investments, personnel, and transport are more common compared to granular activity-based expenditures [ 76 , 81 , 82 ]. This trend of limited reporting of implementation costs may suggest a poor culture of systematic documentation, or open communication.…”
Section: Discussionmentioning
confidence: 99%
“…For example, a systematic review of 235 implementation studies found that only 10% provided information about implementation costs [9]. In the rare cases where implementation costs are reported, usually they are presented as broad categories of spending (e.g., personnel, supplies, travel) [10,11]. This approach uses total expenditure data (or program budget) to provide gross average estimates of costs.…”
Section: Introductionmentioning
confidence: 99%
“…Time-driven activity-based costing (TDABC) is a micro-costing method that is widely used in business settings to determine various ways in which the structure of business activities can be redesigned to realize potential areas for improvement [15]. It does this by delivering more detailed, accurate, and transparent activity cost information that is more relevant and actionable for decision-making [10,11,[16][17][18]. Its utility has led to its adoption by other sectors, including the service and healthcare industries [15,[19][20][21][22].…”
Section: Introductionmentioning
confidence: 99%