Enhancing the value of the oncology thoracic surgery care pathway: a TDABC and ABC analysis.

Humans Critical Pathways Thoracic Surgical Procedures Costs and Cost Analysis Thoracic Surgery
Activity-Based Costing (ABC) Care pathways Oncology Thoracic surgery Time-Driven activity-based costing (TDABC) Value-Based Healthcare (VBHC)

Journal

BMC health services research
ISSN: 1472-6963
Titre abrégé: BMC Health Serv Res
Pays: England
ID NLM: 101088677

Informations de publication

Date de publication:
28 Oct 2024
Historique:
received: 30 10 2023
accepted: 23 10 2024
medline: 29 10 2024
pubmed: 29 10 2024
entrez: 29 10 2024
Statut: epublish

Résumé

Time-driven activity-based costing (TDABC) and activity-based costing (ABC) are methods used in the healthcare sector to assess the costs of patient care pathways. These methods help identify opportunities for optimizing and reducing activity times without compromising the quality of care. TDABC is recommended in the Value-Based Healthcare (VBHC) model to assess the outcomes of care pathways in relation to their associated costs. By focusing on the creation of value for patients, TDABC helps identify the interventions and processes that provide the most value in terms of clinical outcomes and patient satisfaction. This enables healthcare organizations to make informed decisions on improvements that will maximize value for patients. The aim of the study is to evaluate the cost of the oncology thoracic surgery care pathway prior to and following the implementation of digital health solution. We have chosen to use the TDABC and ABC methods to calculate the costs of care pathway for oncology patients undergoing thoracic surgery in two healthcare establishments prior to and following the implementation of a digital health solution. By using these methods, we were able to calculate the costs associated with each stage of the patients' care pathway. This has given us a clearer picture of the costs associated with each activity and a better understanding of the sources of expenditure. The results show that implementing the digital health solution and applying the principles of the VBHC model have provided tangible benefits in terms of reviewing processes and the roles of the various players involved, eliminating unnecessary or non-value-added activities, automating administrative or repetitive tasks, and improving coordination between the two healthcare establishments and between healthcare professionals. These improvements have contributed to better patient care. Given the success observed in this pilot project, decision-makers chose to persistently implement this digital health solution for specific care pathways over the long term. Additionally, there is a commitment to further enhance the platform to align closely with the needs and the expectations of healthcare professionals. This proactive approach aims to ensure optimal utilization of resources, ultimately providing the best care to patients.

Sections du résumé

BACKGROUND BACKGROUND
Time-driven activity-based costing (TDABC) and activity-based costing (ABC) are methods used in the healthcare sector to assess the costs of patient care pathways. These methods help identify opportunities for optimizing and reducing activity times without compromising the quality of care. TDABC is recommended in the Value-Based Healthcare (VBHC) model to assess the outcomes of care pathways in relation to their associated costs. By focusing on the creation of value for patients, TDABC helps identify the interventions and processes that provide the most value in terms of clinical outcomes and patient satisfaction. This enables healthcare organizations to make informed decisions on improvements that will maximize value for patients. The aim of the study is to evaluate the cost of the oncology thoracic surgery care pathway prior to and following the implementation of digital health solution.
METHODS METHODS
We have chosen to use the TDABC and ABC methods to calculate the costs of care pathway for oncology patients undergoing thoracic surgery in two healthcare establishments prior to and following the implementation of a digital health solution. By using these methods, we were able to calculate the costs associated with each stage of the patients' care pathway. This has given us a clearer picture of the costs associated with each activity and a better understanding of the sources of expenditure.
RESULTS RESULTS
The results show that implementing the digital health solution and applying the principles of the VBHC model have provided tangible benefits in terms of reviewing processes and the roles of the various players involved, eliminating unnecessary or non-value-added activities, automating administrative or repetitive tasks, and improving coordination between the two healthcare establishments and between healthcare professionals. These improvements have contributed to better patient care.
CONCLUSIONS CONCLUSIONS
Given the success observed in this pilot project, decision-makers chose to persistently implement this digital health solution for specific care pathways over the long term. Additionally, there is a commitment to further enhance the platform to align closely with the needs and the expectations of healthcare professionals. This proactive approach aims to ensure optimal utilization of resources, ultimately providing the best care to patients.

Identifiants

DOI: 10.1186/s12913-024-11829-9 PMID: 39468543
pubmed: 39468543
doi: 10.1186/s12913-024-11829-9
pii: 10.1186/s12913-024-11829-9
doi:

Types de publication

Journal Article

Langues

eng

Sous-ensembles de citation

IM

Pagination

1294

Subventions

Organisme : Fonds de soutien à l'innovation en santé et en services sociaux
ID : 2-2-21
Organisme : Fonds de soutien à l'innovation en santé et en services sociaux
ID : 2-2-21

Informations de copyright

© 2024. The Author(s).

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Auteurs

Véronique Nabelsi (V)

Department of Administrative Sciences, Université du Québec en Outaouais, C.P. 1240, Succ. Hull , Gatineau, J8X 3X7, Canada. veronique.nabelsi@uqo.ca.

Véronique Plouffe (V)

Department of Accounting, Université du Québec en Outaouais, C.P. 1240, Succ. Hull, Gatineau, J8X 3X7, Canada.

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Classifications MeSH

questionsmedicales.fr › Eucaryotes › Animaux › Chordés › Vertébrés › Mammifères › Eutheria › Primates › Haplorhini › Catarrhini › Hominidae › Humains › Enhancing the value of the oncology thoracic...
questionsmedicales.fr › Administration des services de santé › Gestion des soins aux patients › Services de santé polyvalents › Planification des soins du patient › Programme clinique › Enhancing the value of the oncology thoracic...
questionsmedicales.fr › Procédures de chirurgie opératoire › Procédures de chirurgie thoracique › Enhancing the value of the oncology thoracic...
questionsmedicales.fr › Organisations et économie des soins de santé › Économie › Coûts et analyse des coûts › Enhancing the value of the oncology thoracic...
questionsmedicales.fr › Professions de santé › Médecine › Spécialités chirurgicales › Chirurgie thoracique › Enhancing the value of the oncology thoracic...