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

Prasad R Shankar; Shireen E Hayatghaibi; Yoshimi Anzai

doi:10.1016/j.jacr.2019.07.010

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

J Am Coll Radiol. 2020 Jan;17(1 Pt B):125-130. doi: 10.1016/j.jacr.2019.07.010.

Authors

Prasad R Shankar¹, Shireen E Hayatghaibi², Yoshimi Anzai³

Affiliations

¹ Department of Radiology, Michigan Radiology Quality Collaborative, University of Michigan, Ann Arbor, Michigan. Electronic address: pshankar@med.umich.edu.
² Department of Radiology, Texas Children's Hospital, Houston, Texas; School of Public Health, University of Texas-Health Science Center at Houston, Houston, Texas.
³ Department of Radiology, University of Utah School of Medicine Health Sciences, Salt Lake City, Utah.

PMID: 31918868
DOI: 10.1016/j.jacr.2019.07.010

Abstract

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.

Keywords: Contrast; TDABC; cost analysis; quality and safety; research methods; time-driven activity-based costing.

Publication types

Review

MeSH terms

Costs and Cost Analysis
Delivery of Health Care / economics*
Diagnostic Imaging / economics*
Episode of Care
Humans
Models, Economic
Process Assessment, Health Care / economics*
Time Factors
Workflow