Abstract

Abstract

Background: The COVID-19 pandemic requires major organizational changes in healthcare companies. Materials and Methods: The HABC approach starts from the identification of the activities and takes place with a bottom-up approach, which makes it possible to detect the resources absorbed by each individual activity and measure the cost drivers. The expected results from the HABC analysis in healthcare on a DRG (diagnosis-related group) focus on comparing the rate (DRG) with the actual cost of the patient's hospitalization, mapping the use of resources used and the relative consumption for each phase and sub-phase necessary to evaluate and analyze the criticalities of the process. Results: The HABC approach starts from the decomposition of the process into phases, further divided into sub-phases that accurately detail the activities and the patient's path together with the identification of the cost drivers necessary for a correct allocation of resources to individuals. This facilitates greater correctness in identifying the drivers for each activity depending on whether or not they belong to a specific level that is classified in relation to the cause that determined their onset. From 10 studies we have concluded that HABC helps to detect the real differences between the real costs of hospitalization of the patient compared to the rates of the DRG. Conclusions: Transparency, reporting and accountability at all levels of the organization are the main objectives of the HABC. The analysis by processes and the use of ABC as an operational tool, proposes these essential objectives to correctly build and use the system of management indicators, as well as to measure, read, control the management phenomena.