Time-driven activity based costing of total knee replacement surgery at a London teaching hospital
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- 作者：Alvin Chena ; Sanjeeve Sabharwala ; Sanjeeve.sabharwal@imperial.ac.uk" class="auth_mail" title="E-mail the corresponding author ; Kashif Akhtarb ; Navnit Makaramc ; Chinmay M. Guptea
- 关键词：Cost analysis ; Knee replacement
- 刊名：The Knee
- 出版年：2015
- 出版时间：December 2015
- 年：2015
- 卷：22
- 期：6
- 页码：640-645
- 全文大小：337 K
文摘
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Time-driven activity based costing (TDABC) is a novel micro-costing method.
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We report on the first TDABC analysis for total knee replacement surgery in the UK.
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The institutional profitability of treatment is described in detail.
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The major cost drivers in the treatment pathway are identified and evaluated.
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Recommendations on achieving cost efficiency savings are made.