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  • Annals of Surgical Oncology

Time-Driven Activity-Based Costing in Breast Cancer Care Delivery

By: Navraj S. Nagra, Elena Tsangaris, Jessica Means, Michael J. Hassett, Laura S. Dominici, Jennifer R. Bellon, Justin Broyles, Robert S. Kaplan, Thomas W. Feeley and Andrea L. Pusic
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Abstract

We used time-driven activity-based costing (TDABC) to calculate the complete cost of breast cancer care—initial treatment planning, chemotherapy, radiation therapy, surgical resection and reconstruction, and ancillary services (psychosocial oncology, physical therapy. Surgical care ranged in cost from $1,235 for lumpectomy to $14,241 for mastectomy with pre-pectoral implant reconstruction. The cost of complete breast cancer care depended on (1) treatment protocols, (2) patient choice of reconstruction, and (3) the need for ancillary services (e.g., physical therapy). Knowing the actual cost of care helps clinicians improve resource utilization, lower the cost of care, and improve its quality.

Keywords

Healthcare; Time-Driven Activity-Based Costing; Health Care and Treatment; Cost

Citation

Nagra, Navraj S., Elena Tsangaris, Jessica Means, Michael J. Hassett, Laura S. Dominici, Jennifer R. Bellon, Justin Broyles, Robert S. Kaplan, Thomas W. Feeley, and Andrea L. Pusic. "Time-Driven Activity-Based Costing in Breast Cancer Care Delivery." Annals of Surgical Oncology 29, no. 1 (January 2022): 510–521.

About The Author

Robert S. Kaplan

Accounting and Management
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