A time-driven activity-based costing model to improve health-care resource use in Mirebalais, Haiti.

@article{Mandigo2015ATA,
  title={A time-driven activity-based costing model to improve health-care resource use in Mirebalais, Haiti.},
  author={Morgan L. Mandigo and Kathleen M O'Neill and Bipin Mistry and Bryan Mundy and Christophe Millien and Yolande Nazaire and Ruth Damuse and Claire Pierre and Jean Claude Mugunga and Rowan D. Gillies and Franciscka Lucien and Karla Bertrand and Eva Luo and Ainhoa Costas and Sarah L. M. Greenberg and John G O Meara and Robert S. Kaplan},
  journal={Lancet},
  year={2015},
  volume={385 Suppl 2},
  pages={S22}
}
BACKGROUND In resource-limited settings, efficiency is crucial to maximise resources available for patient care. Time driven activity-based costing (TDABC) estimates costs directly from clinical and administrative processes used in patient care, thereby providing valuable information for process improvements. TDABC is more accurate and simpler than traditional activity-based costing because it assigns resource costs to patients based on the amount of time clinical and staff resources are used… CONTINUE READING

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