Time-driven Activity-based Costing Method Research Articles

Calculation of the Cost of Training Medical Students in One of the AJA Universities of Medical Sciences Using Time-Driven Activity-Based Costing Method

Background: Estimating the total cost of services is crucial for utilizing available resources more efficiently and effectively. By employing the time-driven activity-based costing (TDABC) method, not only can costs be calculated, but also the efficiency and unused capacity of resources can be assessed. Objectives: This study aimed to calculate the cost of education for each medical student at one of the AJA Medical sciences Universities in 2022 using the TDABC method. Methods: This quantitative study was conducted cross-sectionally and retrospectively in a descriptive-analytical manner. The data were collected and analyzed through interviews and observations. To analyze and allocate costs, administrative and educational departments were categorized into three levels: Overhead, intermediate, and final activity centers. Then, using the TDABC approach in Microsoft Excel 2013 software costs from the overhead and intermediate activity centers to the final activity center and students. Results: The study estimated the average cost of educating each medical student to be approximately IRR 6 267 568 065. Additionally, the unused capacity of resources in overhead and intermediate centers was observed to be 30% (range: 4 - 44%) and 33% (range: 26 - 43%), respectively. Conclusions: The findings indicated that the cost per student is somewhat reasonable; however, there is a high level of unused capacity in the university and faculty activity centers. The effective management of human resources and equipment is necessary to enhance service delivery processes, increase productivity, and reduce unused capacity.

Time-Driven Activity-Based Costing of Prosthetic Dental Treatment

Purpose: Health systems worldwide have sustainability concerns due to rising demand and healthcare services costs. Value-based healthcare (VBHC) may solve all sustainability challenges by improving health outcomes. Improving outcomes is the only effective approach to cutting healthcare expenses. Cost-assessment methodologies that can give high-quality cost information are required to implement value-based initiatives. Time-driven activity-based costing (TDABC) method, a cost component of VBHC, has been increasingly adopted to close the cost-information gap.
 Materials & Methods: The study calculates prosthetic dental treatment costs with the time-driven activity-based costing method. Data for this study were collected from the prosthesis department of a dental hospital in 2019. 
 Results: The department's total practical capacity was estimated as 1,365,888 min for dentists and 328,320 minutes for patient consultants. The dentist capacity cost rate was calculated as 1.71 TL/min and for a patient consultant as 0.69 TL/min. Total prosthetic dental treatment costs range between 252.7TL and 304TL, depending on complications, emergencies, consultation or sedation needs.
 Conclusion: Activity-Based Costing provides accurate cost information and improves the process by making costs and activities more transparent. The prosthetic dental treatment process was presented transparently in the study. The costing model was designed to be expanded concerning the patient's urgency, the consultation and sedation needs. The cost of only one procedure was calculated in the study, and it is planned to evaluate all department activities in future research.

Prospective Evaluation of the Cost of Performing Breast Imaging Examinations Using a Time-Driven Activity-Based Costing Method: A Single-Center Study.

Measuring the cost of performing breast imaging is difficult in healthcare systems. The purpose of our study was to evaluate this cost using time-driven activity-based costing (TDABC) and to evaluate cost drivers for different exams. An IRB-approved, single-center prospective study was performed on 80 female patients presenting for breast screening, diagnostic or biopsy exams from July 2020 to April 2021. Using TDABC, data were collected for each exam type. Included were full-field digital mammography (FFDM), digital breast tomosynthesis (DBT), contrast-enhanced mammography (CEM), US and MRI exams, and stereotactic, US-guided and MRI-guided biopsies. For each exam type, mean cost and relative contributions of equipment, personnel and supplies were calculated. Screening MRI, CEM, US, DBT, and FFDM costs were $249, $120, $83, $28, and $30. Personnel was the major contributor to cost (60.0%-87.0%) for all screening exams except MRI where equipment was the major contributor (62.2%). Diagnostic MRI, CEM, US, and FFDM costs were $241, $123, $70, and $43. Personnel was the major contributor to cost (60.5%-88.6%) for all diagnostic exams except MRI where equipment was the major contributor (61.8%). Costs of MRI-guided, stereotactic and US-guided biopsy were $1611, $826, and $356. Supplies contributed 40.5%-49.8% and personnel contributed 30.7%-55.6% to the total cost of biopsies. TDABC provides assessment of actual costs of performing breast imaging. Costs and contributors varied across screening, diagnostic and biopsy exams and modalities. Practices may consider this methodology in understanding costs and making changes directed at cost savings.

HEALTH SERVICE EFFICIENCY: COST ANALYSIS OF TIME DRIVEN ACTIVITY BASED COSTING METHODS IN CAESAR SURGERY SERVICES IN PKU MUHAMMADIYAH HOSPITAL, YOGYAKARTA

Negative difference between the fee for cesarean surgery services provided by the hospital and the tariff claimed by BPJS resulted in the hospital bearing the cost difference. This study aims to determine the level of inefficiency in cesarean surgery healthcare services through cost calculation using the Time Driven Activity Based Costing (TDABC) method at PKU Muhammadiyah Yogyakarta Hospital. This study uses a qualitative approach with a case study strategy. The subjects of this research were determined using purposive sampling approach, involving 5 informants as personnel in each cost pool. In-depth interviews and documentation of internal financial data were used as data collection techniques. The results of this study show the presence of inefficiency in the Accommodation cost pool and the Cleaning service cost pool. Inefficiency in cesarean surgery services can be determined after analyzing the utilization of capacity, which is the end result of cost calculation using the TDABC method. The stages of cost analysis using the TDABC method in this study include: 1) Identification of Cost Pools, 2) Identification of total costs for each cost pool, 3) Determination of practical capacity and capacity cost rate for each cost pool, 4) Determination of time estimates for each cost pool, 5) Cost calculation, and 6) Analysis of capacity utilization to determine the level of inefficiency by calculating the percentage of available capacity compared to idle capacity. The results of this study are expected to provide input regarding the optimization of idle capacity, cost efficiency, and improvement of healthcare service processes in the hospital.

Integrating blockchain, RFID and IoT within a cheese supply chain: A cost analysis

This study aims to estimate the costs of integrating RFID and IoT with blockchain for supply chain management. The study is based on the comparison of two simulation scenarios in a cheese supply chain, the as-is case vs. the integration of the following technologies: blockchain, smart contracts, RFID and IoT. Using the Time-Driven Activity-Based Costing method, costs are allocated for six actors: dairy farm, 3PL, wholesaler and three retailers. In addition, the costs of each player are allocated for each supply chain area: logistics, warehouse and order management. The study shows in which areas and for which actors implementing and integrating different technologies is economically suitable. Different procurement policies are modelled for evaluating the cost impacts for each retailer: Economic Order Quantity, Period Order Quantity and Lot for Lot. Moreover, the costs of non-compliant products are assessed in both scenarios. The results show that specific areas such as warehouse management and logistics in the to-be scenario are not economically optimized, however the entire supply chain cost is optimized. The area with positive economic feasibility for all the participants in the supply chain is order management. The combined use of technologies is economically beneficial when the Economic Order Quantity procurement policy is adopted. Finally, in the to-be scenario the non-compliant products management is economically optimized with economic benefits ranging from 8% to 63%.

Elective caesarean section cost efficiency with time-driven activity-based costing

Hospitals compete to increase the value of services, one of which is cost-efficiency. The complexity of the service process and many resources in health services make calculating costs difficult. Time-driven activity based costing (TDABC) can identify specific cost drivers so that it has the potential to help identify inefficient processes. This study analyzes the cost efficiency of caesarean section with the TDABC. This study uses a qualitative research design with a case study method at one of the hospitals in Bantul, Yogyakarta, Indonesia. Primary data was taken from direct observation and interviewing hospital staff. Secondary data were obtained from hospital annual report 2019, hospital financial reports 2019, and patient medical records. The cost of a caesarean section was calculated and analyzed using the seven-step TDABC model with one-year hospital 2019 data. The cost of an elective caesarean section with the TDABC method is IDR 4,576,182.72. Hospitals can reduce postoperative costs by 25% by reducing the use of medicine and antibiotics. Based on the research results, TDABC can properly analyze costs based on services and identify inefficient processes.

An analysis of convalescent plasma unit cost calculation using time-driven activity-based costing (TDABC) method

Introduction: The viral pneumonia disease covid-19 is currently becoming a pandemic throughout the world due to SARS-CoV-2. With a lack of therapy choices for covid-19, convalescent plasma therapy was considered an emergency intervention in some countries. Convalescent plasma was, by unit cost, the most expensive service at the laboratory of Dolopo Hospital, thus easy, practical, and efficient calculation of unit cost was needed. This research aims to analyze the unit cost of convalescent plasma as calculated using the Time-Driven Activity-Based Costing (TDABC) method and to examine the difference between the unit cost of convalescent plasma calculated using the TDABC with the real cost at Dolopo Hospital. Methods: This qualitative research used a case study approach. The primary data were obtained through observation of convalescent plasma activity, and the secondary data were obtained through interviews related to the data of convalescent plasma cost. Results: The convalescent plasma unit cost calculated based on the TDABC method was IDR2,287,675 and on real cost was IDR2,250,000. The result of the calculation using the TDABC method was higher than the real cost calculation by IDR36.765. Conclusion: The research results showed that cost analysis using the TDABC method resulted in a more detailed and accurate calculation that the calculation was activity and time-based.

PD50 Value Of Healthcare Journey For Patients With Rare Diseases In The Brazilian Public Healthcare System: Methods And Preliminary Results

IntroductionImplementing value-based healthcare (VBHC) services requires the ability to assess and integrate evolution of patient-centered outcomes (PCO), clinical/epidemiological data and resource consumption. Aligned with Porter’s framework of value, the “Value of Healthcare Journey for Patients With Rare Diseases Project” (JAV-RARAS) was implemented to evaluate the value of the healthcare journey of patients with rare diseases (RD) in the Brazilian Public Healthcare System (SUS). The goal of this project is to identify the value (clinical outcomes and costs) associated with the management of RD in the SUS.MethodsPatients diagnosed with eight pre-defined RD under active clinical follow-up in SUS medical centers were invited. Retrospective data on diagnosis and assistance carried out after diagnosis were collected from medical records. Prospective follow-up of one year will be collected through validated clinical questionnaires on three visits, with an average interval of 6 months. Clinical outcomes include exams and disease-specific features, quality of life, productivity loss, treatment adherence and satisfaction. Total cost of patient’s journey in each medical center will be assessed through Time-Driven Activity-Based Costing method. All data collection is being carried out through the Think Patient Value (TPValue®), a computerized management support system, based on Porter’s paradigm of value.ResultsThirty-five medical centers currently assisting patients with RD were enrolled, representing all macro-regions in Brazil: Midwest (n=4), North (n=5), Northeast (n=10), South (n=5) and Southeast (n=11). Recruitment started in March, and until November 2021, 28 centers had reported retrospective data of at least one RD. So far, JAV-RARAS recruited patients with osteogenesis imperfecta (number of patients=106), phenylketonuria (n=52), familial amyloidotic polyneuropathy (n=32), classical homocystinuria (n=25), Prader–Willi syndrome (n=30), acromegaly (n=33), hereditary angioedema associated with C1 esterase-inhibitor deficiency (n=42) and mucopolysaccharidosis type-II (n=17).ConclusionsFuture results of JAV-Raras real-world evidence study will bring PCO and costs according to Porter’s Value, bringing insights for decision-makers in SUS. This study was funded by National Council for Scientific and Technological Development –CNPq and Ministry of Health of Brazil –MoH.

Time-Driven Activity-Based Costing Method in Health Institutions and a Public Hospital Operating Room Application

Hastane işletmeleri sağlık sektörü içerisinde hem tıbbi hem de idari faaliyetlerin yapıldığı çok çeşitli sağlık hizmeti sunan sağlık kuruluşlarıdır. Sağlık hizmet çeşitliliğinin çok fazla olması maliyet hesaplamalarını oldukça güçleştirmektir. Buna rağmen, hastane yönetimlerinin sağlık hizmet sürecinde ortaya çıkan sağlık harcamalarını düşürmek için doğru ve güvenilir maliyet hesaplama yöntemine ihtiyacı bulunmaktadır. Ayrıca, maliyet hesaplamalarının yanında verimlilik analizleri kapsamında kaynakların etkin kullanılıp kullanılmadığının da tespit edilmesi gerekmektedir. Bu bağlamda, sürece dayalı faaliyet tabanlı maliyet (SDFTM) yöntemi hastane işletmelerinde doğru ve güvenilir maliyet hesaplama yöntemi olmasının yanında sağlık hizmet faaliyetlerindeki atıl kapasiteyi belirlemesi ile hastane yönetimlerine katkı sunabilmektedir. Çalışmanın amacı, SDFTM yönteminin hastanelerde uygulanabilirliğini göstermek ve sağlık hizmet sürecindeki atıl kapasiteyi tespit etmektir. Bu kapsamda, bir kamu hastanesinin ameliyathane bölümünde SDFTM yöntemi uygulanmış ve süreçlerdeki atıl kapasiteler hesaplanmıştır. Sonuç olarak, bu yöntem basit, pratik ve kolay anlaşılır özellikleri sayesinde hastanelerde uygulanabilirliği ile doğru ve güvenilir bir maliyet hesaplama yöntemidir. Bu yöntem sayesinde hastane yönetimleri için oldukça zor olan maliyet hesaplamaları yalınlaştırılarak kolaylıkla yapılabilecektir.

Analysis of micro-costing through the Time-Driven Activity-Based Costing (TDABC) method in viscosupplementation procedures in different application regimens

Objective: To evaluate the micro-costing of viscosupplementation procedures compared to different infiltration regimens. Methods: This study compared, through the Time-Driven ActivityBased Costing method, the micro-costing of these different application regimens using national cost averages as a basis for calculation in a medium-sized outpatient service. Results: The results demonstrated that the difference in costs with the single application is 31.47% less for three and 119.13% for five applications. Conclusions: No study showed a superiority of the five-application regimen over the three-application regimen, which leads one to believe that there is no justification for this procedure from an economic or quality-of-life point of view.

PCR95 JAV-Raras: Assessing and Communicating Value of Care with Patient-Centered Outcomes and Time-Driven Activity-Based Costing Method: Analysis of Osteogenesis Imperfecta in Brazilian Public Healthcare System

Evolving towards Value-based healthcare (VBHC) requires monitoring patient-centered outcomes (PCO) per currency spent on providing care. Despite those efforts, communication of value is still a challenge. Here we assess and communicate the value of Osteogenesis Imperfecta (OI) patients’ care.

Time-Driven Activity-Based Costing Accurately Determines Bundle Cost for Rotator Cuff Repair

The purpose of this study was to determine the cost of the episode of care for primary rotator cuff repair (RCR) from day of surgery to 90 days postoperatively using the time-driven activity-based costing (TDABC) method. The secondary purpose of this study was to identify the main drivers of cost for both phases of care. This retrospective case series study used the TDABC method to determine the bundled cost of care for an RCR. First, a process map of the RCR episode of care was constructed in order to determine drivers of fixed (i.e., rent, power), direct variable (i.e.,healthcare personnel), and indirect costs (i.e., marketing, building maintenance). The study was performed at a Midwestern tertiary care medical system, and patients were included in the study if they underwent an RCR from January 2018 to January 2019 with at least 90 days of postoperative follow-up. In this article, all costs were included, but we did not account for fees to provider and professional groups. The TDABC method calculated a cost of $10,569 for a bundled RCR, with 76% arising from the operative phase and 24% from the postoperative phase. The main driver of cost within the operative phase was the direct fixed costs, which accounted for 35% of the cost in this phase, and the largest contributor to cost within this category was the cost of implants, which accounted for 55%. In the postoperative phase of care, physical therapy visits were the greatest contributor to cost at 59%. In a bundled cost of care for RCR, the largest cost driver occurs on the day of surgery for direct fixed costs, in particular, the implant. Physical therapy represents over half of the costs of the episode of care. Better understanding the specific cost of care for RCR will facilitate optimization with appropriately designed paymentmodels and policies that safeguard the interests of the patient, physician, and payer. IV,therapeutic case series.

Logistics cost control in food processing enterprises based on TD-ABC

In order to improve the logistics operation of food processing enterprises and control the logistics cost, this paper starts from the analysis of the logistics operation process and characteristics of enterprises, analyzes the logistics cost classification and composition of food processing enterprises, puts forward the basic process of applying TD-ABC to control the logistics cost, constructs the logistics cost accounting model of food processing enterprises based on TD-ABC, and puts forward relevant logistics cost control methods including the design of logistics cost control system, the determination of logistics cost control points and specific implementation steps. The typical food processing enterprises are selected for the empirical study of logistics cost accounting and controlling. By comparing the cost accounting results of TD-ABC and ABC, the result shows that TD-ABC (Time-Driven Activity-Based Costing) method can accurately grasp the logistics cost composition, identify inefficient logistics operations and non-value-added operations, and analyze the efficiency of various logistics departments, verify the feasibility and effectiveness of logistics cost accounting model and control method system, and provide some advice for logistics cost control and logistics process transformation of food processing enterprises.

The Cost of Plastics in Compost

In urban Blantyre, there is ample green-waste and widespread interest in compost, but the feedstock is often contaminated with plastics. If composting is going to become more widely implemented, it must be profitable and ideally, competitive with chemical nutrients, however the time and cost associated with plastics removal is currently a bottleneck to profitability. In this study we investigated the financial sustainability of compost production using a Time-Driven Activity-Based Costing method over 16-weeks to identify the types and duration of each activity required. Combining these data with capital and operating costs, we then modeled the profitability of the facility to identify cost-bottlenecks and to determine scenarios that would lead to improved profitability. The results show that it took 1 h 50 min of labor to produce 165-L (0.065 m3) bag of compost. A total of 12.3% of the active labor time was spent sorting out plastics from the organic waste before composting, during composting and from the finished product before packaging. Until similar work is published on the topic, these values cannot be evaluated as being either optimal or wasteful, but rather, serve as a baseline against which future interventions—e.g., source separation, especially at markets can be evaluated. Though based in Malawi, the documented and modeled costs can be converted and scaled by other entrepreneurs/agencies who are interested in estimating the financial feasibility of composting in their own context.

Vakıf Yükseköğretim Kurumlarında Sürece Dayalı Faaliyet Tabanlı Maliyetleme Yönteminin Analizi

Changes in globalization and technology have made the competition in the education sector more in-tense. This change in competition has reduced the profit margins of educational organizations. In order to maintain their market share and maintain their assets under these conditions, organizations have had to put greater stress on cost management. Today, cost management has moved beyond simply being a sub-system of accounting and has become one of the main tasks of business management. Higher education organizations need to use scarce resources effectively and efficiently to achieve their goals, develop long-term strategies, and maintain their existence. The extent to which resources are used by whom and for what time should be determined correctly. The outputs obtained during this process should be checked and interpreted correctly. This study was designed as a case study and conducted in a vocational school of a foundation university in Istanbul. The aim of this study is to examine the service production process in foundation vocational school with different costing methods and to compare the results. For this purpose, the costs of the vocational school for the 2016-2017 accounting period were calculated by using both the traditional costing method and the time-driven activity-based cost-ing method. These two methods were then compared to find out their degree of accuracy in calculating the program costs.

Cardiac MRI-guided pulmonary vein isolation for atrial fibrillation: a time-driven-activity-based costing analysis

Abstract Funding Acknowledgements Type of funding sources: None. Aims The number of people suffering from atrial fibrillation (AF) is increasing drastically, leading to a greater burden on the financial budget due to increased treatment. Fluoroscopy-guided pulmonary vein isolation (PVI) has become first-line treatment. However, long-term outcomes of PVI for AF are frequently unsuccessful, causing recurrences of AF and the need for redo procedures. Magnetic Resonance Imaging (MRI) guided catheter ablation might reduce subsequent ablation procedures and associated costs. Purpose The aim of this study was to perform a Value-Based Healthcare analysis using a Time-Driven Activity-Based Costing (TDABC) approach. As secondary endpoint, the percentage of redo procedures for MRI-guided ablation at which this treatment becomes equally costly was calculated. Methods The TDABC method was implemented for the MRI-guided and fluoroscopically-guided catheter ablations. The costs and time estimates for the resources (personnel and equipment) were allocated to each activity performed in the entire Care-Delivery Value Chain (CDVC) and aggregated to establish a complete cost overview. Results: The ablation procedure was most substantial within the cost overview 69% versus 77% for fluoroscopically-guided and MRI-guided ablation, respectively. The percentage of redo procedures for fluoroscopically-guided ablation was established to be 26%. For the MRI-guided ablation a virtual percentage of 15% redo was calculated to be equally costly. Conclusion A detailed in-house cost assessment with a refined understanding of the distribution of the costs was developed. The catheter ablation procedure was the main contributor to total cost. This was mainly due to the high costs of the single use ablation catheters.

SIMULASI PENERAPAN TIME-DRIVEN ACTIVITY-BASED COSTING PADA PERHITUNGAN HARGA POKOK JASA BENGKEL KURNIA MOTOR

In a service company, the cost of services is sometimes not calculated accurately by the owner or management. This is due to the difficulty of calculating the cost as indirect costs occur together with the activities of the services performed. One of the methods of calculating the cost of services is the Time-driven activity-based costing (TDABC) method. This study applied the method to calculate the cost of services of Kurnia Motor Workshop, a company that offers antique car restoration services. The analysis showed that the TDABC method was a suitable method to calculate the cost of services accurately in Kurnia Motor Workshop.

If Time and Money Matters: EBook Program Challenges in Tallinn University of Technology Library

ABSTRACT The subject of electronic book (eBook) acquisition and cataloging time and cost management are an unexplored field in Estonia, and based on the information known to the author, there are no similar studies using a “time-driven activity-based costing” (TDABC) methodology for analyzing costs of activities related to eBooks. The purpose of this paper is not to compare the advantages and disadvantages of eBooks. The purpose of the current paper is to verify, by using the Time-Driven Activity-Based Costing method, that the process of purchasing and cataloging eBooks is significantly cheaper, less time-consuming, and ultimately more cost-effective than the process of purchasing and cataloging printed books (pBooks); and to determine whether eBooks streamline the acquisition and cataloging process for books. The results of this study were compared with the results of a previous study on the acquisition and cataloging of print books (pBooks) that was conducted at Tallinn University of Technology (TalTech) Library in 2012–2013.Methodology.The data used in this paper are based on a review of relevant literature in order to survey the different problems and challenges in the library sector that slow down the success of the eBook management process. Through a case study conducted at TalTech Library, a time-driven activity-based costing (TDABC) method was used, such that all activities related to acquisition and cataloging of individually purchased eBooks were identified, recorded in detail and analyzed. More specifically, the study concerned eBooks offered in the Ebook Central platform and covered acquisition processes (such as receipt of purchase requests, communication with patrons, making a purchase, and feedback to the patron).Findings. On the basis of the current study it can be said that the activities related with eBooks take remarkably less staff time and finances than pBooks. The efficiency of staff increases due to electronic retrieval, processing, and delivery of collections. This study led to an understanding that many activities between different units or departments, especially in a large library, actually duplicate each other, and work could be organized in a more effective way if duplication is avoided, which in turn saves time and money. The results of this study suggest that some acquisition of eBooks can eliminate duplication of effort in both the acquisition and cataloging processes.

Time-Driven Activity-based Costing for Anterior Cruciate Ligament Reconstruction: A Comparison to Traditional Accounting Methods

PurposeThe primary purpose of this study was to compare the cost of care of one of the most common sports medicine surgical procedures, anterior cruciate ligament reconstruction (ACLR), using the time-driven activity-based costing (TDABC) method to traditional accounting methods such as activity-based costing (ABC). Our secondary purpose was to identify the main drivers of the cost of ACLR using both of these techniques.MethodsA process map of ACLR was constructed through direct observation in the clinical setting according to established techniques to identify drivers of fixed, direct variable, and indirect costs. An episode of care consisted of each step in the surgical process from admission to discharge. Personnel costs were combined with the process map to determine the cost drivers and overall cost of the procedure. The cost generated from the TDABC method was compared with the cost from our institution’s internal accounting system, which used an ABC method.ResultsThe total cost of ACLR was $5,242.25 when using TDABC versus $10,318 when using the traditional ABC method. The largest difference between the 2 methods was within the domain of direct variable costs.ConclusionsWhen compared with TDABC, the hospital’s traditional cost-accounting estimate for ACLR is nearly twice as costly. These findings highlight the variability of cost calculation for the same clinical episode between the 2 accounting methods. For the traditional accounting method, the direct variable cost was the main cost driver, whereas for the TDABC method, the direct fixed cost was the main cost driver.Clinical RelevanceThis study is important because it elucidates important cost drivers for one of the most common sports medicine orthopaedic surgical procedures and attempts to identify the true overall cost of the procedure.

The cost of metastatic prostate cancer using time-driven activity-based costing.

To estimate the cost of metastatic prostate cancer (mPC) treatment using the time-driven activity-based costing (TDABC) method from the perspective of a philanthropic hospital in the Brazilian public health system (PHS) and to identify determinants of costs. We used data from patients who received docetaxel chemotherapy in the Brazilian PHS from September 2012 to May 2017. Direct medical costs were estimated with the TDABC microcosting method, taking into account the multiple departments and services the patients interacted with during their oncological treatment. The median overall survival of the forty-three patient sample was 1.8 years (95% CI 1.45-2.30), and the total cost of the sample was BRL 917.005 (USD 250,878). The median monthly cost per patient was BRL 20.201 (USD 5,526). The end-of-life cost per patient using the TDABC method was BRL 5.151 (USD 1,409). Patients who had received previous treatment at the center registered the lowest cost for hospitalizations and exams, suggesting an opportunity to better manage healthcare resources. This is the first study on the economic burden of mPC in the Brazilian PHS using the TDABC costing evaluation method. Accurate cost information obtained with the TDABC can be helpful in guiding disease management to guarantee better use of ever-scarcer resources.