Research Article
BibTex RIS Cite
Year 2023, Volume: 50 Issue: 2, 64 - 69, 31.08.2023
https://doi.org/10.52037/eads.2023.0011

Abstract

References

  • 1. Porter ME. A Strategy for Health Care Reform — Toward a Value-Based System. N Engl J Med [Internet]. 2009 Jul;361(2):109–12. Available from: http://scholar.google.com/scholar?hl=en&btnG=Search&q=intitle:New+engla+nd+journal#0
  • 2. Yong PL, Olsen L, McGinnis JM. The Learnıng Healthcare System Serıes Roundtable On Value & Scıence-Drıven Health Care Accounting for Cost, Quality, Safety, Outcomes, and Innovation Workshop Summary. Washington: The National Academies Press; 2010. 287 p.
  • 3. Traoré MK, Zacharewicz G, Duboz R, Zeigler B. Modeling and simulation framework for value-based healthcare systems. Simulation [Internet]. 2019 Jun 4 [cited 2022 Aug 7];95(6):481–97. Available from: https://journals.sagepub.com/doi/abs/10.1177/0037549718776765
  • 4. Porter ME. What is value in health care? N Engl J Med. 2010 Dec 23;363(26):2477–81.
  • 5. Mjåset C, Nagra NS, Feeley TW. Value-Based Health Care in Four Different Health Care Systems. NEJM Catal Innov Care Deliv. 2020;1(6):1–23.
  • 6. Young DW. Management Accounting in Health Care Organizations. 3rd ed. San Francisco: Jossey-Bass; 2014. 496 p.
  • 7. Etges APB da S, Ruschel KB, Polanczyk CA, Urman RD. Advances in Value-Based Healthcare by the Application of Time-Driven Activity-Based Costing for Inpatient Management: A Systematic Review. Value Heal [Internet]. 2020 Jun 1 [cited 2022 Jul 16];23(6):812–23. Available from: https://linkinghub.elsevier.com/retrieve/pii/S1098301520301303
  • 8. Keel G, Savage C, Rafiq M, Mazzocato P. Time-driven activity-based costing in health care: a systematic review of the literature. Health Policy (New York). 2017 Jul 1;121(7):755–63.
  • 9. Da Silva Etges APB, Cruz LN, Notti RK, Neyeloff JL, Schlatter RP, Astigarraga CC, et al. An 8-step framework for implementing time-driven activity-based costing in healthcare studies. Eur J Heal Econ [Internet]. 2019 Nov 8 [cited 2022 Jul 16];20(8):1133–45. Available from: https://link.springer.com/article/10.1007/s10198-019-01085-8
  • 10. Yun BJ, Prabhakar AM, Warsh J, Kaplan R, Brennan J, Dempsey KE, et al. Time-Driven Activity-Based Costing in Emergency Medicine. Ann Emerg Med [Internet]. 2016 Jun;67(6):765–72. Available from: http://dx.doi.org/10.1016/j.annemergmed.2015.08.004
  • 11. Thaker NG, Pugh TJ, Mahmood U, Choi S, Spinks TE, Martin NE, et al. Defining the value framework for prostate brachytherapy using patient-centered outcome metrics and time-driven activity-based costing. Brachytherapy [Internet]. 2016 May;15(3):274–82. Available from: http://dx.doi.org/10.1016/j.brachy.2016.01.003
  • 12. Hennrikus WP, Waters PM, Bae DS, Virk SS, Shah AS. Inside the Value Revolution at Children's Hospital Boston: Time-Driven Activity-Based Costing in Orthopaedic Surgery. Harvard Orthop J. 2012;14(December):50–7.
  • 13. Erhun F, Mistry B, Platchek T, Milstein A, Narayanan VG, Kaplan RS. Time-driven activity-based costing of multivessel coronary artery bypass grafting across national boundaries to identify improvement opportunities: study protocol. BMJ Open [Internet]. 2015;5(8):e008765–e008765. Available from: http://ovidsp.ovid.com/ovidweb.cgi?T=JS&PAGE=reference&D=prem&NEWS=N&AN=26307621%5Cnhttp://www.scopus.com/inward/record.url?eid=2-s2.0-84941569250&partnerID=tZOtx3y1
  • 14. Schutzer ME, Arthur DW, Anscher MS. Time-Driven Activity-Based Costing: A Comparative Cost Analysis of Whole-Breast Radiotherapy Versus Balloon-Based Brachytherapy in the Management of Early-Stage Breast Cancer. J Oncol Pract [Internet]. 2016 May;12(5):e584–93. Available from: http://ascopubs.org/doi/10.1200/JOP.2015.008441
  • 15. Yu YR, Abbas PI, Smith CM, Carberry KE, Ren H, Patel B, et al. Time-driven activity-based costing to identify opportunities for cost reduction in pediatric appendectomy. J Pediatr Surg [Internet]. 2016 Dec;51(12):1962–6. Available from: http://dx.doi.org/10.1016/j.jpedsurg.2016.09.019
  • 16. French KE, Guzman AB, Rubio AC, Frenzel JC, Feeley TW. Value based care and bundled payments: Anesthesia care costs for outpatient oncology surgery using time-driven activity-based costing. Healthcare [Internet]. 2015;4(3):173–80. Available from: http://dx.doi.org/10.1016/j.hjdsi.2015.08.007
  • 17. Öker F, Özyapici H. A New Costing Model in Hospital Management. Health Care Manag (Frederick) [Internet]. 2013;32(1):23–36. Available from: http://content.wkhealth.com/linkback/openurl?sid=WKPTLP:landingpage&an=00126450-201301000-00004
  • 18. Resnick CM, Doyle M, Calabrese CE, Sanchez K, Padwa BL. Is It Cost Effective to Add an Intraoral Scanner to an Oral and Maxillofacial Surgery Practice? J Oral Maxillofac Surg [Internet]. 2019 Aug [cited 2022 Jul 16];77(8):1687–94. Available from: https://doi.org/10.1016/j.joms.2019.03.011
  • 19. Resnick CM, Daniels KM, Flath-Sporn SJ, Doyle M, Heald R, Padwa BL. Physician Assistants Improve Efficiency and Decrease Costs in Outpatient Oral and Maxillofacial Surgery. J Oral Maxillofac Surg [Internet]. 2016 Nov [cited 2022 Jul 16];74(11):2128–35. Available from: http://dx.doi.org/10.1016/j.joms.2016.06.195
  • 20. Resnick CM, Inverso G, Wrzosek M, Padwa BL, Kaban LB, Peacock ZS. Is There a Difference in Cost Between Standard and Virtual Surgical Planning for Orthognathic Surgery? [cited 2022 Jul 16]; Available from: http://dx.doi.org/10.1016/j.joms.2016.03.035
  • 21. Türk M, Ertaş FC. Bulanık Zamana Dayalı Faaliyet Tabanlı Maliyet Sistemi: Bir Hastane Uygulaması. Muhasebe ve Vergi Uygulamaları Derg [Internet]. 2018 Apr 20 [cited 2022 Jul 16];2018:272–97. Available from: https://dergipark.org.tr/en/pub/muvu/issue/36666/340526
  • 22. Kılıç Güngör B, Anıl Keskin D. Sürece Dayalı Faaliyet Tabanlı Maliyetleme Yönteminin Sağlık Sektöründe Uygulanabilirliği ve Ağız Diş Sağlığı Polikliniğinde Bir Uygulama. Mali Çözüm. 2020;30(158):47–79.
  • 23. Dall’Agnol RF, Bortoluzzi CAP, Camargo TF. O uso do time-driven activity based costing (TDABC) para auxílio à tomada de decisão na formação dos custos e da precificação dos serviços em clínicas odontológica / The use of time-driven activity based costing (TDABC) to aid decision-making costs and th. Brazilian Journals Bus [Internet]. 2019 [cited 2022 Jul 16];1(4):1879–902. Available from: https://www.brazilianjournals.com/index.php/BJB/article/view/5565/5046
  • 24. Inverso G, Flath-Sporn SJ, Monoxelos L, Labow BI, Padwa BL, Resnick CM. What Is the Cost of Meaningful Use? J Oral Maxillofac Surg [Internet]. 2016 Feb [cited 2022 Jul 16];74(2):227–9. Available from: http://dx.doi.org/10.1016/j.joms.2015.10.010
  • 25. Kaplan RS, Witkowski ML. Better accounting transforms health care delivery. Account Horizons. 2014;28(2):365–83.
  • 26. Kaplan RS, Anderson SR. Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business School Publishing Corporation. Boston: Harvard Business School Press; 2007. 220 p.
  • 27. Kaplan RS, Anderson SR. Time-driven activity-based costing. [Internet]. 2004 Nov. Available from: http://www.ssrn.com/abstract=485443

Time-Driven Activity-Based Costing of Prosthetic Dental Treatment

Year 2023, Volume: 50 Issue: 2, 64 - 69, 31.08.2023
https://doi.org/10.52037/eads.2023.0011

Abstract

Purpose: Health systems worldwide have sustainability concerns due to rising demand and healthcare services costs. Value-based healthcare (VBHC) may solve all sustainability challenges by improving health outcomes. Improving outcomes is the only effective approach to cutting healthcare expenses. Cost-assessment methodologies that can give high-quality cost information are required to implement value-based initiatives. Time-driven activity-based costing (TDABC) method, a cost component of VBHC, has been increasingly adopted to close the cost-information gap.
Materials & Methods: The study calculates prosthetic dental treatment costs with the time-driven activity-based costing method. Data for this study were collected from the prosthesis department of a dental hospital in 2019.
Results: The department's total practical capacity was estimated as 1,365,888 min for dentists and 328,320 minutes for patient consultants. The dentist capacity cost rate was calculated as 1.71 TL/min and for a patient consultant as 0.69 TL/min. Total prosthetic dental treatment costs range between 252.7TL and 304TL, depending on complications, emergencies, consultation or sedation needs.
Conclusion: Activity-Based Costing provides accurate cost information and improves the process by making costs and activities more transparent. The prosthetic dental treatment process was presented transparently in the study. The costing model was designed to be expanded concerning the patient's urgency, the consultation and sedation needs. The cost of only one procedure was calculated in the study, and it is planned to evaluate all department activities in future research.

References

  • 1. Porter ME. A Strategy for Health Care Reform — Toward a Value-Based System. N Engl J Med [Internet]. 2009 Jul;361(2):109–12. Available from: http://scholar.google.com/scholar?hl=en&btnG=Search&q=intitle:New+engla+nd+journal#0
  • 2. Yong PL, Olsen L, McGinnis JM. The Learnıng Healthcare System Serıes Roundtable On Value & Scıence-Drıven Health Care Accounting for Cost, Quality, Safety, Outcomes, and Innovation Workshop Summary. Washington: The National Academies Press; 2010. 287 p.
  • 3. Traoré MK, Zacharewicz G, Duboz R, Zeigler B. Modeling and simulation framework for value-based healthcare systems. Simulation [Internet]. 2019 Jun 4 [cited 2022 Aug 7];95(6):481–97. Available from: https://journals.sagepub.com/doi/abs/10.1177/0037549718776765
  • 4. Porter ME. What is value in health care? N Engl J Med. 2010 Dec 23;363(26):2477–81.
  • 5. Mjåset C, Nagra NS, Feeley TW. Value-Based Health Care in Four Different Health Care Systems. NEJM Catal Innov Care Deliv. 2020;1(6):1–23.
  • 6. Young DW. Management Accounting in Health Care Organizations. 3rd ed. San Francisco: Jossey-Bass; 2014. 496 p.
  • 7. Etges APB da S, Ruschel KB, Polanczyk CA, Urman RD. Advances in Value-Based Healthcare by the Application of Time-Driven Activity-Based Costing for Inpatient Management: A Systematic Review. Value Heal [Internet]. 2020 Jun 1 [cited 2022 Jul 16];23(6):812–23. Available from: https://linkinghub.elsevier.com/retrieve/pii/S1098301520301303
  • 8. Keel G, Savage C, Rafiq M, Mazzocato P. Time-driven activity-based costing in health care: a systematic review of the literature. Health Policy (New York). 2017 Jul 1;121(7):755–63.
  • 9. Da Silva Etges APB, Cruz LN, Notti RK, Neyeloff JL, Schlatter RP, Astigarraga CC, et al. An 8-step framework for implementing time-driven activity-based costing in healthcare studies. Eur J Heal Econ [Internet]. 2019 Nov 8 [cited 2022 Jul 16];20(8):1133–45. Available from: https://link.springer.com/article/10.1007/s10198-019-01085-8
  • 10. Yun BJ, Prabhakar AM, Warsh J, Kaplan R, Brennan J, Dempsey KE, et al. Time-Driven Activity-Based Costing in Emergency Medicine. Ann Emerg Med [Internet]. 2016 Jun;67(6):765–72. Available from: http://dx.doi.org/10.1016/j.annemergmed.2015.08.004
  • 11. Thaker NG, Pugh TJ, Mahmood U, Choi S, Spinks TE, Martin NE, et al. Defining the value framework for prostate brachytherapy using patient-centered outcome metrics and time-driven activity-based costing. Brachytherapy [Internet]. 2016 May;15(3):274–82. Available from: http://dx.doi.org/10.1016/j.brachy.2016.01.003
  • 12. Hennrikus WP, Waters PM, Bae DS, Virk SS, Shah AS. Inside the Value Revolution at Children's Hospital Boston: Time-Driven Activity-Based Costing in Orthopaedic Surgery. Harvard Orthop J. 2012;14(December):50–7.
  • 13. Erhun F, Mistry B, Platchek T, Milstein A, Narayanan VG, Kaplan RS. Time-driven activity-based costing of multivessel coronary artery bypass grafting across national boundaries to identify improvement opportunities: study protocol. BMJ Open [Internet]. 2015;5(8):e008765–e008765. Available from: http://ovidsp.ovid.com/ovidweb.cgi?T=JS&PAGE=reference&D=prem&NEWS=N&AN=26307621%5Cnhttp://www.scopus.com/inward/record.url?eid=2-s2.0-84941569250&partnerID=tZOtx3y1
  • 14. Schutzer ME, Arthur DW, Anscher MS. Time-Driven Activity-Based Costing: A Comparative Cost Analysis of Whole-Breast Radiotherapy Versus Balloon-Based Brachytherapy in the Management of Early-Stage Breast Cancer. J Oncol Pract [Internet]. 2016 May;12(5):e584–93. Available from: http://ascopubs.org/doi/10.1200/JOP.2015.008441
  • 15. Yu YR, Abbas PI, Smith CM, Carberry KE, Ren H, Patel B, et al. Time-driven activity-based costing to identify opportunities for cost reduction in pediatric appendectomy. J Pediatr Surg [Internet]. 2016 Dec;51(12):1962–6. Available from: http://dx.doi.org/10.1016/j.jpedsurg.2016.09.019
  • 16. French KE, Guzman AB, Rubio AC, Frenzel JC, Feeley TW. Value based care and bundled payments: Anesthesia care costs for outpatient oncology surgery using time-driven activity-based costing. Healthcare [Internet]. 2015;4(3):173–80. Available from: http://dx.doi.org/10.1016/j.hjdsi.2015.08.007
  • 17. Öker F, Özyapici H. A New Costing Model in Hospital Management. Health Care Manag (Frederick) [Internet]. 2013;32(1):23–36. Available from: http://content.wkhealth.com/linkback/openurl?sid=WKPTLP:landingpage&an=00126450-201301000-00004
  • 18. Resnick CM, Doyle M, Calabrese CE, Sanchez K, Padwa BL. Is It Cost Effective to Add an Intraoral Scanner to an Oral and Maxillofacial Surgery Practice? J Oral Maxillofac Surg [Internet]. 2019 Aug [cited 2022 Jul 16];77(8):1687–94. Available from: https://doi.org/10.1016/j.joms.2019.03.011
  • 19. Resnick CM, Daniels KM, Flath-Sporn SJ, Doyle M, Heald R, Padwa BL. Physician Assistants Improve Efficiency and Decrease Costs in Outpatient Oral and Maxillofacial Surgery. J Oral Maxillofac Surg [Internet]. 2016 Nov [cited 2022 Jul 16];74(11):2128–35. Available from: http://dx.doi.org/10.1016/j.joms.2016.06.195
  • 20. Resnick CM, Inverso G, Wrzosek M, Padwa BL, Kaban LB, Peacock ZS. Is There a Difference in Cost Between Standard and Virtual Surgical Planning for Orthognathic Surgery? [cited 2022 Jul 16]; Available from: http://dx.doi.org/10.1016/j.joms.2016.03.035
  • 21. Türk M, Ertaş FC. Bulanık Zamana Dayalı Faaliyet Tabanlı Maliyet Sistemi: Bir Hastane Uygulaması. Muhasebe ve Vergi Uygulamaları Derg [Internet]. 2018 Apr 20 [cited 2022 Jul 16];2018:272–97. Available from: https://dergipark.org.tr/en/pub/muvu/issue/36666/340526
  • 22. Kılıç Güngör B, Anıl Keskin D. Sürece Dayalı Faaliyet Tabanlı Maliyetleme Yönteminin Sağlık Sektöründe Uygulanabilirliği ve Ağız Diş Sağlığı Polikliniğinde Bir Uygulama. Mali Çözüm. 2020;30(158):47–79.
  • 23. Dall’Agnol RF, Bortoluzzi CAP, Camargo TF. O uso do time-driven activity based costing (TDABC) para auxílio à tomada de decisão na formação dos custos e da precificação dos serviços em clínicas odontológica / The use of time-driven activity based costing (TDABC) to aid decision-making costs and th. Brazilian Journals Bus [Internet]. 2019 [cited 2022 Jul 16];1(4):1879–902. Available from: https://www.brazilianjournals.com/index.php/BJB/article/view/5565/5046
  • 24. Inverso G, Flath-Sporn SJ, Monoxelos L, Labow BI, Padwa BL, Resnick CM. What Is the Cost of Meaningful Use? J Oral Maxillofac Surg [Internet]. 2016 Feb [cited 2022 Jul 16];74(2):227–9. Available from: http://dx.doi.org/10.1016/j.joms.2015.10.010
  • 25. Kaplan RS, Witkowski ML. Better accounting transforms health care delivery. Account Horizons. 2014;28(2):365–83.
  • 26. Kaplan RS, Anderson SR. Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business School Publishing Corporation. Boston: Harvard Business School Press; 2007. 220 p.
  • 27. Kaplan RS, Anderson SR. Time-driven activity-based costing. [Internet]. 2004 Nov. Available from: http://www.ssrn.com/abstract=485443
There are 27 citations in total.

Details

Primary Language English
Subjects Dentistry
Journal Section Original Research Articles
Authors

Hakan Kaçak 0000-0001-6415-7224

Publication Date August 31, 2023
Submission Date September 30, 2022
Published in Issue Year 2023 Volume: 50 Issue: 2

Cite

Vancouver Kaçak H. Time-Driven Activity-Based Costing of Prosthetic Dental Treatment. EADS. 2023;50(2):64-9.