Healthcare Quarterly

Healthcare Quarterly 20(4) January 2018 : 48-53.doi:10.12927/hcq.2018.25423
The Cost of Care

Using the Time-Driven Activity-Based Costing Model in the Eye Clinic at The Hospital for Sick Children: A Case Study and Lessons Learned

Sanchita Gulati, David During, Jeff Mainland and Agnes M.F. Wong


One of the key challenges to healthcare organizations is the development of relevant and accurate cost information. In this paper, we used time-driven activity-based costing (TDABC) method to calculate the costs of treating individual patients with specific medical conditions over their full cycle of care. We discussed how TDABC provides a critical, systematic and data-driven approach to estimate costs accurately and dynamically, as well as its potential to enable structural and rational cost reduction to bring about a sustainable healthcare system.



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