Time-Driven Activity-Based Costing for Cataract Surgery in Canada: The Case of the Kensington Eye Institute.
Journal
Healthcare policy = Politiques de sante
ISSN: 1715-6580
Titre abrégé: Healthc Policy
Pays: Canada
ID NLM: 101280107
Informations de publication
Date de publication:
05 2021
05 2021
Historique:
entrez:
15
6
2021
pubmed:
16
6
2021
medline:
1
12
2021
Statut:
ppublish
Résumé
Time-driven activity-based costing (TDABC) has received considerable attention globally as a way to measure value in healthcare systems. This study aimed to apply TDABC for cataract surgery at the Kensington Eye Institute (KEI). During a field evaluation, a detailed process map was created for cataract surgery at KEI. The amount of resource use in terms of providers, equipment, space and consumables was calculated to determine the total costs of care. The average patient journey lasted 76 minutes, with 13 minutes of the surgical procedure occurring in the operating room (OR). The average procedure's cost per case was $545.28, which included consumables (34.40%), space and equipment (23.702%), personnel (11.69%), overhead (30.27%) and OR (57%). KEI cataract operation was at approximately 50% capacity due to funding limits. The TDABC process map and costing allow centres to have data-driven support tools for care redesign and optimization.
Identifiants
pubmed: 34129481
pii: hcpol.2021.26496
doi: 10.12927/hcpol.2021.26496
pmc: PMC8200830
pii:
doi:
Types de publication
Journal Article
Langues
eng
Sous-ensembles de citation
IM
Pagination
97-108Informations de copyright
Copyright © 2021 Longwoods Publishing.
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