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Time-driven activity based costing (TDABC) in long-term healthcare (LTH)-A practical application

2018Conference object Open access
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dc.contributor.authorSargento, Ana
dc.contributor.authorSantos, Isa
dc.contributor.authorCarvalho, Henrique
dc.contributor.authorQuerido, Ana
dc.date.accessioned2019-05-20T08:20:35Z
dc.date.available2019-05-20T08:20:35Z
dc.date.issued2018
dc.description.abstractStatement of the Problem: This paper focuses the cost component of a larger ongoing action-research project (CARE4VALUE), aiming to enhance value creation (patient-centered health outcomes per unit of cost) in LTH providers. The main objective is to share the experience of designing and implementing TDABC in a Portuguese LTH unit. TDABC methodology applied to healthcare allows identifying the cost per patient, for each clinical condition, in the full cycle of care, mapping processes, activities, resources and time allocated. The cost model was developed in a close cooperation with the clinical and management staff of the partner LTH unit. Mixed qualitative and quantitative methods were applied, involving: Three focus groups and anonymized clinical data analysis to categorize different complexity degrees of patients; structured observation of the full cycle of care; analysis and rearrangement of accounting records and cost calculation per patient and activity. Despite the difficulties found, mainly concerning the adaptation of the existing management accounting system to the requirements of TDABC, the implementation in a real LTH setting proved successful. A recording tool and dashboard was also developed, to integrate multidimensional patient-centred information, prompting embeddedness of the model into daily practice.The cost model represents an important advance for the focus LTH unit, as it allows uncovering the cost per patient, according to his/her degree of complexity. Although applied to a specific LTH unit, it is replicable to similar units, generating valuable information for managers, policy-makers and funding.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.doi10.4172/2167-1079-C6-032pt_PT
dc.identifier.issn2167-1079
dc.identifier.urihttp://hdl.handle.net/10400.8/3957
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.relationPOCI-01-0145-FEDER-23248pt_PT
dc.subjectTDABCpt_PT
dc.subjectCare4Valuept_PT
dc.subjectLongTerm Health Carept_PT
dc.titleTime-driven activity based costing (TDABC) in long-term healthcare (LTH)-A practical applicationpt_PT
dc.typeconference object
dspace.entity.typePublication
oaire.citation.conferencePlaceZurique, Suiçapt_PT
oaire.citation.titlePrimary Healthcare: Open Accesspt_PT
person.familyNameMARTO SARGENTO
person.familyNameMarquês Santos
person.familyNameAmado Carvalho
person.familyNameQuerido
person.givenNameANA LÚCIA
person.givenNameIsa Maria
person.givenNameHenrique
person.givenNameAna
person.identifier.ciencia-id9019-96CB-5980
person.identifier.ciencia-id6D15-1056-679D
person.identifier.ciencia-idE311-0BBA-444F
person.identifier.orcid0000-0001-5716-1890
person.identifier.orcid0000-0002-0014-8799
person.identifier.orcid0000-0002-1984-5092
person.identifier.orcid0000-0002-5021-773X
rcaap.rightsopenAccesspt_PT
rcaap.typeconferenceObjectpt_PT
relation.isAuthorOfPublicationaedc92c3-898e-4d98-8a54-bf78e27201e8
relation.isAuthorOfPublicationb17486fa-562c-4b2b-af19-3bab58e8db3b
relation.isAuthorOfPublication15274b82-9bb0-4096-ac2f-a9ac1ec74cd4
relation.isAuthorOfPublication51328dd6-b900-4ffa-adf1-f7ee0262648c
relation.isAuthorOfPublication.latestForDiscovery51328dd6-b900-4ffa-adf1-f7ee0262648c

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