Article | hfm (Healthcare Financial Management) | June 2014

Improving Value with TDABC

by Robert S. Kaplan


The article discusses the benefits of time-driven activity-based costing (TDABC) combined with outcomes measurement for healthcare organizations. Topics covered include improving resource efficiency, optimizing care over the complete care cycle, and planning and budgeting of resource capacity. It also mentions that TDABC enhances quality of care and clinical outcomes while reducing healthcare costs.

Keywords: Goals and Objectives; Activity Based Costing and Management; Health Care and Treatment; Health Industry;


Kaplan, Robert S. "Improving Value with TDABC." hfm (Healthcare Financial Management) 68, no. 6 (June 2014): 76–83.