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Dealing with Time Estimates in Hospital Cost Accounting: Integrating Fuzzy Logic into Time-Driven Activity-Based Costing by Fiona Koster; Marc R. Kok; Jaco van der Kooij; Geeke Waverijn; Angelique E. A. M. Weel-Koenders; Deirisa Lopes Barreto is a Economics, Econometrics and Finance article available to read on EtoBox.

What is Dealing with Time Estimates in Hospital Cost Accounting: Integrating Fuzzy Logic into Time-Driven Activity-Based Costing about?

## Background Time-driven activity-based costing (TDABC) can support value-based healthcare (VBHC) programs by providing insights into the actual relationships between time spent by the medical staff and the costs associated with specific care cycles. However, the robustness of time estimates (time variation) as well as the effort required to obtain these estimates are major challenges of the TDABC methodology, given the heterogeneity in patients’ needs and the presence of (multi)morbidity. To allow for the variation in time estimates in an efficient manner, this study uses fuzzy logic (FL) to estimate the TDABC model parameters (FL-TDABC). ## Methods A standardized care path was used to calculate the annual costs (per patient) and cost drivers of the Rheumatoid arthritis (RA) care cycle following the FL-TDABC methodology. Cost information (2018) was derived from hospital reports concerning financial, human resource and business intelligence data from a Dutch top clinical research hospital, Maasstad Hospital. Time estimates of procedures were obtained by interviewing the medical staff and relevant care activities were extracted from electronic health records. For analytical and val

Who reads Dealing with Time Estimates in Hospital Cost Accounting: Integrating Fuzzy Logic into Time-Driven Activity-Based Costing?

Author

Fiona Koster; Marc R. Kok; Jaco van der Kooij; Geeke Waverijn; Angelique E. A. M. Weel-Koenders; Deirisa Lopes Barreto

Publisher

Springer Science and Business Media LLC

Published

2023

Language

EN

Field

Economics, Econometrics and Finance (Social Sciences)