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Time-Driven Activity-Based Costing for Surgical Episodes

Time-Driven Activity-Based Costing for Surgical Episodes This commentary reports on an innovative approach for measuring costs across entire episodes of care, time-driven activity-based costing, which requires estimates of only 2 factors: the quantity of time and the cost per unit of each resource used to treat patients. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png JAMA Surgery American Medical Association

Time-Driven Activity-Based Costing for Surgical Episodes

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Publisher
American Medical Association
Copyright
Copyright 2017 American Medical Association. All Rights Reserved.
ISSN
2168-6254
eISSN
2168-6262
DOI
10.1001/jamasurg.2016.3356
pmid
27806172
Publisher site
See Article on Publisher Site

Abstract

This commentary reports on an innovative approach for measuring costs across entire episodes of care, time-driven activity-based costing, which requires estimates of only 2 factors: the quantity of time and the cost per unit of each resource used to treat patients.

Journal

JAMA SurgeryAmerican Medical Association

Published: Jan 2, 2017

References