Why Time-driven Activity-based Costing may be the "gold standard" to measure costs of surgical pathways?

Abstract

• TDABC allows for a more transparent communication between clinicians, administrators and payors. • TDABC allows to take a closer look at each activity and opportunities to reduce costs. • TDABC measurement starts by outlining each step in the surgical admission cycle and consumption of each resource's time. • TDABC can provide accurate information to inform health policies focused on value.