Time-Driven Activity-Based Costing in Radiology: An Overview

Time-driven activity-based costing (TDABC) is a cost-accounting method to assess operational costs at a process-specific level. The purpose of this review is to provide a foundational methodologic overview of TDABC and offer insights from lessons we have learned by applying TDABC in radiology. Under...

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Veröffentlicht in:	Journal of the American College of Radiology 2020-01, Vol.17 (1), p.125-130
Hauptverfasser:	Shankar, Prasad R., Hayatghaibi, Shireen E., Anzai, Yoshimi
Format:	Artikel
Sprache:	eng
Schlagworte:	Contrast cost analysis Costs and Cost Analysis Delivery of Health Care - economics Diagnostic Imaging - economics Episode of Care Humans Models, Economic Process Assessment, Health Care - economics quality and safety research methods TDABC Time Factors time-driven activity-based costing Workflow
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Beschreibung
Zusammenfassung:	Time-driven activity-based costing (TDABC) is a cost-accounting method to assess operational costs at a process-specific level. The purpose of this review is to provide a foundational methodologic overview of TDABC and offer insights from lessons we have learned by applying TDABC in radiology. Understanding these principles can help radiology practice leaders maintain local cost-stewardship while delivering the highest quality of clinical care.
ISSN:	1546-1440 1558-349X
DOI:	10.1016/j.jacr.2019.07.010