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

Author

Listed:
  • Ana Paula Beck da Silva Etges
  • Luciane Nascimento Cruz
  • Rosane Schlatter
  • Jeruza Neyeloff
  • Ricardo Bertoglio Cardoso
  • Luciane Kopittke
  • Altacilio Aparecido Nunes
  • José Alburquerque Neto
  • José Luiz Nogueira
  • Renata Melo de Assis
  • Joilma Silva Prazeres Tobias
  • José Antonio Marin‐Neto
  • Leila Beltrami Moreira
  • Carisi Anne Polanczyk

Abstract

Monitoring the costs is one of the key components underlying value‐based health care. This study aimed to evaluate the cost‐saving opportunities of interventional coronary procedures (ICPs). Data from 90 patients submitted to elective ICP were evaluated in five Brazilian hospitals. Time‐driven activity‐based costing, that guides the cost estimates using the time consumed and the capacity cost rates per resource as the data input, was used to assess costs and the time spent over the care pathway. Descriptive cost analyses were followed by a labour cost‐saving estimate potentially achieved by the redesign of the ICP pathway. The mean cost per patient varied from $807 to $2639. The length of the procedure phase per patient was similar among the hospitals, while the post‐procedure phase presented the highest variation in length. The highest direct cost saving opportunities are concentrated in the procedure phase. By comparing the benchmark service with the most expensive one, it was estimated that redesigning physician practices could decrease 51% of the procedure cost. This application is pioneered in Brazil and demonstrates how detailed cost information can contribute to driving health care management to value by identifying cost‐saving opportunities.

Suggested Citation

  • Ana Paula Beck da Silva Etges & Luciane Nascimento Cruz & Rosane Schlatter & Jeruza Neyeloff & Ricardo Bertoglio Cardoso & Luciane Kopittke & Altacilio Aparecido Nunes & José Alburquerque Neto & José , 2022. "Time‐driven activity‐based costing as a strategy to increase efficiency: An analyses of interventional coronary procedures," International Journal of Health Planning and Management, Wiley Blackwell, vol. 37(1), pages 189-201, January.
    • Handle: RePEc:bla:ijhplm:v:37:y:2022:i:1:p:189-201
    DOI: 10.1002/hpm.3320
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    References listed on IDEAS

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    1. Cristina Campanale & Lino Cinquini & Andrea Tenucci, 2014. "Time-driven activity-based costing to improve transparency and decision making in healthcare," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 11(2), pages 165-186, June.
    2. S. Tan & F. Rutten & B. Ineveld & W. Redekop & L. Hakkaart-van Roijen, 2009. "Comparing methodologies for the cost estimation of hospital services," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 10(1), pages 39-45, February.
    3. Keel, George & Savage, Carl & Rafiq, Muhammad & Mazzocato, Pamela, 2017. "Time-driven activity-based costing in health care: A systematic review of the literature," Health Policy, Elsevier, vol. 121(7), pages 755-763.
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