An 8-step framework for implementing time-driven activity-based costing in healthcare studies Journal Articles uri icon

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  • Micro-costing studies still deserving for methods orientation that contribute to achieve a patient-specific resource use level of analysis. Time-driven activity-based costing (TDABC) is often employed by health organizations in micro-costing studies with that objective. However, the literature shows many deviations in the implementation of TDABC, which might compromise the accuracy of the results obtained. One reason for that can be attributed to the non-existence of a step-by-step orientation to conduct cost analytics with the TDABC specific for micro-costing studies in healthcare. This article aimed at exploring the literature and practical cases to propose an eight-step framework to apply TDABC in micro-costing studies for health care organizations. The 8-step TDABC framework is presented and detailed exploring online spreadsheets already coded to demonstrate data structure and math formula building. A list of analyses that can be performed is suggested, including an explanation about the information that each analysis can provide to increase the organization capability to orient decision making. The case study developed show that actual micro-costing of health care processes can be achieved with the 8-step TDABC framework and its use in future researches can contribute to increase the number of studies that achieve high-quality level in cost information, and consequently, in health resource evaluation.


  • da Silva Etges, Ana Paula Beck
  • Cruz, Luciane Nascimento
  • Notti, Regina Kuhmmer
  • Neyeloff, Jeruza Lavanholi
  • Schlatter, Rosane Paixão
  • Astigarraga, Claudia Caceres
  • Falavigna, Maicon
  • Polanczyk, Carisi Anne

publication date

  • November 2019