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Activity Based Costing and Management
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  • March 18, 2021
  • Article

A Feasibility Study Using Time-driven Activity-based Costing as a Management Tool for Provider Cost Estimation: Lessons from the National TB Control Program in Zimbabwe in 2018
By: J. Chirenda, B. Nhlema Simwaka, C. Sandy, K. Bodnar, S. Corbin, P. Desai, T. Mapako, S. Shamu, C. Timire, E. Antonio, A. Makone, A. Birikorang, T. Mapuranga, M. Ngwenya, T. Masunda, M. Dube, E. Wandwalo, L. Morrison and R. S. Kaplan
Background: This study used process maps and time-driven activity-based costing to document TB service delivery processes. The analysis identified the resources required to sustain TB services in Zimbabwe, as well as several opportunities for more effective and...  View Details
Keywords: Time-driven Activity-based Costing; Provider Cost; Health Care and Treatment; Cost Management; Activity Based Costing and Management; Zimbabwe
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  • Article

Quantifying the Benefits from a Care Coordination Program for Tracheostomy Placement in Neonates
By: Christen Caloway, Alisa Yamasaki, Kevin M. Callans, Mahek Shah, Robert S. Kaplan and Christopher Hartnick
Value-based care models are becoming instrumental in structuring clinical care delivery in our healthcare climate. Our objective was to determine the value associated with implementation of a Family-Centered Care Coordination (FCCC) program for neonates undergoing...  View Details
Keywords: Family-centered Care; Value-based Healthcare; Time-driven Activity-based Costing; Health Care and Treatment; Value; Activity Based Costing and Management
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  • Article

Are Cost Advantages from a Modern Indian Hospital Transferable to the United States?
By: R. S. Kaplan, F. Erhun, V.G. Narayanan, B. Mistry and K. Brayton, et al
We use time-driven activity-based costing to estimate the cost of personnel and space for an elective coronary artery bypass graft (CABG) surgery at two U.S. hospitals, Intermountain and Baylor Heart, and Narayana Health (NH), in India. All three hospitals use modern...  View Details
Keywords: Time-driven Activity-based Costing; Health Care and Treatment; Cost; Organizational Structure; Performance Efficiency; India; United States
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  • January 2020
  • Article

Using Time-Driven Activity-Based Costing to Demonstrate Value in Perioperative Care: Recommendations and Review from the Society for Perioperative Assessment and Quality Improvement
By: O. Allin, R. D. Urman, A. F. Edwards, J. D. Blitz, K. J. Pfeifer, T. W. Feeley and A. M. Bader
A shift in health care payment models from volume toward value-based incentives will require deliberate input into systems development from both perioperative clinicians and administrators to ensure appropriate recognition of the value of all services...  View Details
Keywords: Value-based Health Care; Outcomes; Time-driven Activity-based Costing; Health Care and Treatment; Cost Management; Value; Activity Based Costing and Management
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  • 2019
  • Article

Time-Driven Activity-Based Cost Analysis for Outpatient Anticoagulation Therapy: Direct Costs in a Primary Care Setting with Optimal Performance
By: Robert S. Kaplan, Rohit A. Bobade, Richard A. Helmers, Thomas M. Jaeger, Laura J. Odell and Derek A. Haas
Objectives: To determine how overall cost of anticoagulation therapy for warfarin compares with that of Novel Oral Anticoagulants (NOACs). Also, to demonstrate a scientific, comprehensive, and an analytical approach to estimate direct costs involved in monitoring and...  View Details
Keywords: Time-driven Activity-based Costing; Activity Based Costing and Management; Health Care and Treatment; Analysis
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  • July–August 2018
  • Article

Using Time-Driven Activity-Based Costing to Model the Costs of Various Process-Improvement Strategies in Acute Pain Management
By: Keyuri Popat, Kelly Ann Gracia, Alexis B. Guzman and Thomas W. Feeley
Pain control for patients undergoing thoracic surgery is essential for their comfort and for improving their ability to function after surgery, but it can significantly increase costs. Here, we demonstrate how time-driven activity-based costing (TDABC) can be used to...  View Details
Keywords: Time-driven Activity-based Costing; Health Care and Treatment; Cost Management; Performance Improvement
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  • January 2018
  • Case

Partners In Health: Costing Primary Care in Haiti
By: Robert S. Kaplan and Mahek A. Shah
Partners in Health, a global NGO focused on delivering health care to residents of rural underserved communities, conducts a project on the cost of primary care at five sites in the Central Highlands of Haiti. It devises a simple approach for tracking the resources...  View Details
Keywords: Global Health; Public Health; Health Care and Treatment; Activity Based Costing and Management; Cost Accounting; Rural Scope; Health Industry; Haiti
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  • Article

TDABC Cost Analysis of Ocular Disorders in an Ophthalmology Emergency Department versus Urgent Care: Clinical Experience at Massachusetts Eye and Ear
By: Robert S. Kaplan, Jonathan Chou, Mahek Shah, Amy Watts, Matthew Gardiner, Joan Miller and John I. Lowenstein
Purpose  To perform a cost analysis comparison for managing common ocular disorders in an eye emergency department (ED) versus an urgent care setting using a time-driven activity-based cost model (TDABC) to assist physicians and staff in appropriate allocation of...  View Details
Keywords: Time-driven Activity-based Cost Model; Emergency Room; Urgent Care Clinic; Cost; Analysis; Activity Based Costing and Management; Health Care and Treatment
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  • December 2017
  • Article

Overall Cost Comparison of Gastrointestinal Endoscopic Procedures with Endoscopist- or Anesthesia-Supported Sedation by Activity-Based Costing Techniques
By: Richard A. Helmers, James A. Dilling, Christopher R. Chaffee, Mark V. Larson, Bradly J. Narr, Derek A. Haas and Robert S. Kaplan
Endoscopic/Colonoscopic procedures are done either with gastroenterologist-administered conscious sedation or with anesthesia-administered sedation with propofol. Anesthesia-administered sedation has medical and patient benefits but is more expensive to administer. We...  View Details
Keywords: Health Care and Treatment; Cost; Activity Based Costing and Management
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  • September 2017
  • Article

Time-Driven Activity-Based Costing to Estimate Cost of Care at Multidisciplinary Aerodigestive Centers
By: Robert S. Kaplan, Jordan A. Garcia, Bipin Mistry, Stephen Hardy, Mary Shannon Fracchia, Cheryl Hersh, Carissa Wentland, Joseph Vadakekalam and Christopher J. Hartnick
Time-driven activity-based costing was used to estimate the cost of care for patients with laryngeal cleft seen between 2008 and 2013 at the Massachusetts Eye and Ear Infirmary Pediatric Aerodigestive Center. Retrospective chart review was performed to identify clinic...  View Details
Keywords: Time-driven Activity-based Costing; Activity Based Costing and Management; Health Care and Treatment
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  • May 2017
  • Supplement

Boston Children's Hospital Process Map Video
By: Robert S. Kaplan and Mary Witkowski
The 13 minute video simulates a discussion among orthopedic surgeons and cast room technicians about the processes and resources used when applying long leg casts for patients. The video should be used when teaching Boston Children’s Hospital (Abridged) case, #914-407,...  View Details
Keywords: Activity Based Costing; Healthcare Costing; Process Maps; Activity Based Costing and Management; Health Care and Treatment
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  • Article

Dissecting Costs of CT Study: Application of TDABC (Time-driven Activity-based Costing) in a Tertiary Academic Center
By: Robert S. Kaplan, Yoshimi Anzai, Marta E. Heilbrun, Derek Haas, Luca Boi, Kirk Moshre, Satoshi Minoshima and Vivian S. Lee
The lack of understanding the true costs (not charges) of delivering health care services poses tremendous challenges in the containment of health care costs. In this study, we applied an established cost accounting method, time-driven activity-based costing (TDABC),...  View Details
Keywords: Healthcare Costs; Medical Imaging; Computed Tomography; Activity-based Costing; Cost Accounting; Activity Based Costing and Management; Health Care and Treatment; Performance Efficiency; Health Industry
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  • November 2016 (Revised December 2016)
  • Module Note

Strategy Execution Module 8: Linking Performance to Markets
By: Robert Simons
This module reading shows how to link profit plans and other performance measurement systems to both internal and external markets. Starting with the transfer of goods and services within a firm, the module discusses the different methods of designing transfer pricing...  View Details
Keywords: Management Control Systems; Implementing Strategy; Execution; Transfer Pricing; Activity Based Costing; Return On Investment; Residual Income; Eva; Strategy; Cost Accounting; Activity Based Costing and Management; Markets; Investment Return
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  • September 2016 (Revised October 2018)
  • Case

Springfield Hospital
By: Susanna Gallani and Robert Kaplan
One of the key roles of costing systems is to support the evaluation of performance and facilitate appropriate resource allocations. Through participation in a comparative cost study, management at Springfield Hospital, known for its heavy focus on operational...  View Details
Keywords: Time-driven Activity-based Costing; Variance Analysis; Activity Based Costing and Management; Health Care and Treatment; Health Industry
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  • August 2016 (Revised July 2018)
  • Case

Accenture Human Capital Strategy
By: Paula A. Price, V.G. Narayanan and James Weber
Accenture is a leading global consulting, technology, and outsourcing company. It has clients and its own operations throughout the world. This case describes the human resources and related activities necessary to deliver its services to clients. It allows students to...  View Details
Keywords: Management Consulting; Technology Consulting; Outsourcing; Human Resources; Activity Based Costing and Management; Management Practices and Processes
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  • August 2016
  • Case

VMD Medical Imaging Center
By: Susanna Gallani and Eva Labro
VMD Medical Imaging Center, a local independent provider of medical imaging services, is facing some important challenges. Despite efficiency improvements and cost cutting initiatives carried out over the past few years, their profitability is shrinking; their prices...  View Details
Keywords: Costing; Death Spiral; Transfer Pricing; Activity Based Costing and Management; Competitive Strategy; Medical Specialties; Health Industry
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  • Article

Time-Driven Activity-Based Costing in Emergency Medicine
By: Robert S. Kaplan, Brian J. Yun, Anand M. Prabhakar, Jonathan Warsh, John Brennan, Kyle E. Dempsey and Ali S. Raja
Value in emergency medicine is determined by both patient-important outcomes and the costs associated with achieving them. However, measuring true costs is challenging. Without an understanding of costs, emergency department (ED) leaders will be unable to determine...  View Details
Keywords: Time-driven Activity-based Costing; Emergency Room; Health Care and Treatment; Value; Cost Management; Activity Based Costing and Management
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  • April 2016 (Revised May 2016)
  • Case

Hôpital Universitaire de Mirebalais, Partners In Health in Haiti
By: Robert S. Kaplan, Bipin Mistry and Karla Bertrand
The case describes the application of Time-Driven Activity-Based Costing (TDABC) at a new tertiary hospital, operated by Partners in Health in Mirebelais, Haiti. A project team mapped the clinical processes for use in estimating the direct costs of personnel,...  View Details
Keywords: Time-driven Activity-based Costing; Activity Based Costing and Management; Cost Accounting; Developing Countries and Economies; Health Care and Treatment; Health Industry; Haiti
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  • March 2016
  • Article

Using Quality Improvement Methods and Time-Driven Activity-Based Costing to Improve Value-Based Cancer Care Delivery at a Cancer Genetics Clinic
By: R.Y. Tan, M. Met-Domestici, K. Zhou, A.B. Guzman, S.T. Lim, K.C. Soo, T.W. Feeley and J. Ngeow
Purpose:
To meet increasing demand for cancer genetic testing and improve value-based cancer care delivery, National Cancer Centre Singapore restructured the Cancer Genetics Service in 2014. Care delivery processes were redesigned. We sought to improve access by...  View Details
Keywords: Cancer Treatment; Value Based Health Care; Time-driven Activity-based Costing; Health Care and Treatment; Quality; Performance Improvement; Activity Based Costing and Management
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  • October 22, 2015
  • Article

The Mayo Clinic Model for Running a Value-Improvement Program
By: Robert S. Kaplan, Derek A. Haas, Richard A. Helmers, March Rucci and Meredith Brady
Applying time-driven activity-based costing (TDABC) in health care cannot be delegated to the finance function. The most successful implementations have had strong executive support, exceptional clinical leaders, and dedicated, multi-disciplinary project teams. The...  View Details
Keywords: Service Delivery; Activity Based Costing and Management; Health Care and Treatment; Health Industry
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Activity Based Costing and Management
Skip to Main Content Cold Call A podcast featuring faculty discussing cases they've written and the lessons they impart. Subscribe on iTunes 29 Sep...
→ Search All HBS Web