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Using Time-Driven Activity Based Costing (TDABC) to Assess Total Hip Arthroplasty (THA) Bundles: A Case Study

Caufield, Chandler/CC (2020) Using Time-Driven Activity Based Costing (TDABC) to Assess Total Hip Arthroplasty (THA) Bundles: A Case Study. Master Essay, University of Pittsburgh.

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US healthcare spending is high and getting higher, yet despite this trend, US healthcare outcomes are similar or worse than other highly developed countries. Spending increases can be attributed to a number of issues, the most relevant being pricing failures and system complexity which cause chaos and opacity in the healthcare system at large. Finding a solution to these extreme costs is of public health importance as rising costs deter many from seeking care or result in those who receive care being negatively affected by such exorbitant costs. This essay considers Time-Driven Activity-Based Costing (TDABC) as a portion of the solution to better measure—and ultimately decrease—healthcare costs. TDABC is a methodology developed by Robert S. Kaplan and Michael Porter that identifies the true cost of care by developing care flow process maps and identifying the types of resources utilized in each step. Here, TDABC is applied to a case study of Total Hip Arthroplasty(THA) bundling and demonstrates that THA is a good setting to apply TDABC; that outpatient procedures are far more cost-efficient than inpatient procedure; and the two most costly resources were consumables and personnel. Although TDABC is a useful tool, a drawback is that it is work-intensive and thus, not truly easily scalable.


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Item Type: Other Thesis, Dissertation, or Long Paper (Master Essay)
Status: Unpublished
CreatorsEmailPitt UsernameORCID
Caufield, Chandler/CCchc233@pitt.educhc233
ContributionContributors NameEmailPitt UsernameORCID
Committee ChairJarlenski, Marianmarian.jarlenski@pitt.edumarian.jarlenskiUNSPECIFIED
Committee MemberGermack, Hayleyhdg8@pitt.eduhdg8UNSPECIFIED
Date: 23 April 2020
Date Type: Completion
Number of Pages: 34
Institution: University of Pittsburgh
Schools and Programs: School of Public Health > Health Policy & Management
Degree: MHA - Master of Health Administration
Thesis Type: Master Essay
Refereed: Yes
Date Deposited: 25 Aug 2020 14:28
Last Modified: 25 Aug 2020 14:28


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