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Review
. 2021 Mar 1;94(1119):20201138.
doi: 10.1259/bjr.20201138. Epub 2020 Dec 4.

Basics of time-driven activity-based costing (TDABC) and applications in breast imaging

Sadia Choudhery  1 , Amber L Hanson  1 , Jessica A Stellmaker  1 , Jaysen Ness  1 , Linda Chida  1 , Amy Lynn Conners  1
Affiliations
Review

Basics of time-driven activity-based costing (TDABC) and applications in breast imaging

Sadia Choudhery et al. Br J Radiol. .

Abstract

Time-drive activity-based costing (TDABC) is a practical way of calculating costs, decreasing waste, and improving efficiency. Although TDABC has been utilized in other service industries for years, it has only recently gained attention in healthcare. In this review article, we define the basic concepts and steps of TDABC and provide examples for applications in breast imaging.

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Figures

Figure 1.
Figure 1.
Example of a swim-lane diagram that can be utilized for mapping out a care process for performing time-driven activity-based costing. After a process is mapped out, each step should be timed multiple times to calculate an average time each step takes. This is then used to perform cost calculations for each step.
Figure 2.
Figure 2.
Template for a plan-do-study-act cycle, which can be used to implement and assess changes that may be made in a care cycle to enhance efficiency and decrease waste.
See this image and copyright information in PMC

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