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Custeio Baseado em Atividade e Tempo (TDABC) em um Departamento de Endoscopia de um hospital privado.

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Title: Custeio Baseado em Atividade e Tempo (TDABC) em um Departamento de Endoscopia de um hospital privado.
Alternate Title: Time-driven Activity-based Costing (TDABC) in an Endoscopy Department of a private hospital.
Authors: Dossin, Adriana1, Aguiar, Geraldo2, de Aguiar Goulart, Luis Fernando2, Bazzanelo, Juliana2, Beck da Silva Etges, Ana Paula1,3 ana.etges@pucrs.br
Source: JBES: Brazilian Journal of Health Economics / Jornal Brasileiro de Economia da Saúde. 2022 Supplement, Vol. 14, p197-210. 14p.
Subjects: ACTIVITY-based costing, HEALTH facilities, REIMBURSEMENT, VALUE-based management, QUALITY of service
Geographic Terms: BRAZIL
Abstract (English): Context: Value-based health management (VBHC) has been the strategy of several health institutions around the world, as a way to improve the quality of services delivered in a sustainable way. Measuring health outcomes and costs is critical to maintaining the VBHC and is an essential step in its implementation. Objective: The objective of this case study is to portray the application of the TDABC method in an outpatient endoscopy procedure with colonoscopy in a private hospital in southern Brazil. Methods: This study applied the Time-driven Activity-based Costing (TDABC) method as a microcosting technique in a Brazilian supplementary health center to assess the cost of procedures performed in endoscopy. The costs and times of the procedures were descriptively analyzed and the resources and activities of greater financial representation were identified. Finally, a comparison was made between the measured cost and the reimbursement rate of the procedures. Results: The cost per procedure calculated using the method is R$ 684.77, and its average reimbursement value is R$ 993.91, proving to be profitable for the institution. Conclusions: The application of TDABC generated a better understanding of all the costs involved in the procedure and represents the first step towards disseminating the method to other hospital processes and departments. [ABSTRACT FROM AUTHOR]
Abstract (Portuguese): Contexto: A gestão da saúde baseada em valor (VBHC) vem sendo a estratégia de diversas instituições de saúde no mundo todo, como forma de melhorar a qualidade dos serviços entregues de forma sustentável. Medir os resultados em saúde e custos é fundamental para a manutenção do VBHC e é um passo essencial para a sua implementação. Objetivo: O objetivo deste estudo de caso é retratar a aplicação do método TDABC em um procedimento de endoscopia ambulatorial com colonoscopia de um hospital privado do Sul do Brasil. Métodos: Este estudo aplicou o método Time-driven Activity-based Costing (TDABC) como técnica de microcusteio em um centro da saúde suplementar brasileira para avaliar o custo de procedimentos realizados na endoscopia. Foram analisados descritivamente os custos e tempos dos procedimentos e identificados os recursos e atividades de maior representatividade financeira. Por fim, foi feita uma comparação entre o custo aferido e a taxa de reembolso dos procedimentos. Resultados: O custo por procedimento apurado por meio do método é de R$ 684,77, e seu valor de reembolso médio é de R$ 993,91, mostrando-se lucrativo para a instituição. Conclusões: A aplicação do TDABC gerou melhor entendimento sobre todos os custos envolvidos no procedimento e representa o primeiro passo para a difusão do método aos demais processos e departamentos do hospital. [ABSTRACT FROM AUTHOR]
Copyright of JBES: Brazilian Journal of Health Economics / Jornal Brasileiro de Economia da Saúde is the property of JBES: Brazilian Journal of Health Economics and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: MedicLatina
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  Data: Custeio Baseado em Atividade e Tempo (TDABC) em um Departamento de Endoscopia de um hospital privado.
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  Data: Time-driven Activity-based Costing (TDABC) in an Endoscopy Department of a private hospital.
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  Data: <searchLink fieldCode="AR" term="%22Dossin%2C+Adriana%22">Dossin, Adriana</searchLink><relatesTo>1</relatesTo><br /><searchLink fieldCode="AR" term="%22Aguiar%2C+Geraldo%22">Aguiar, Geraldo</searchLink><relatesTo>2</relatesTo><br /><searchLink fieldCode="AR" term="%22de+Aguiar+Goulart%2C+Luis+Fernando%22">de Aguiar Goulart, Luis Fernando</searchLink><relatesTo>2</relatesTo><br /><searchLink fieldCode="AR" term="%22Bazzanelo%2C+Juliana%22">Bazzanelo, Juliana</searchLink><relatesTo>2</relatesTo><br /><searchLink fieldCode="AR" term="%22Beck+da+Silva+Etges%2C+Ana+Paula%22">Beck da Silva Etges, Ana Paula</searchLink><relatesTo>1,3</relatesTo><i> ana.etges@pucrs.br</i>
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  Data: <searchLink fieldCode="JN" term="%22JBES%3A+Brazilian+Journal+of+Health+Economics+%2F+Jornal+Brasileiro+de+Economia+da+Saúde%22">JBES: Brazilian Journal of Health Economics / Jornal Brasileiro de Economia da Saúde</searchLink>. 2022 Supplement, Vol. 14, p197-210. 14p.
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  Data: <searchLink fieldCode="DE" term="%22ACTIVITY-based+costing%22">ACTIVITY-based costing</searchLink><br /><searchLink fieldCode="DE" term="%22HEALTH+facilities%22">HEALTH facilities</searchLink><br /><searchLink fieldCode="DE" term="%22REIMBURSEMENT%22">REIMBURSEMENT</searchLink><br /><searchLink fieldCode="DE" term="%22VALUE-based+management%22">VALUE-based management</searchLink><br /><searchLink fieldCode="DE" term="%22QUALITY+of+service%22">QUALITY of service</searchLink>
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  Data: <searchLink fieldCode="DE" term="%22BRAZIL%22">BRAZIL</searchLink>
– Name: Abstract
  Label: Abstract (English)
  Group: Ab
  Data: Context: Value-based health management (VBHC) has been the strategy of several health institutions around the world, as a way to improve the quality of services delivered in a sustainable way. Measuring health outcomes and costs is critical to maintaining the VBHC and is an essential step in its implementation. Objective: The objective of this case study is to portray the application of the TDABC method in an outpatient endoscopy procedure with colonoscopy in a private hospital in southern Brazil. Methods: This study applied the Time-driven Activity-based Costing (TDABC) method as a microcosting technique in a Brazilian supplementary health center to assess the cost of procedures performed in endoscopy. The costs and times of the procedures were descriptively analyzed and the resources and activities of greater financial representation were identified. Finally, a comparison was made between the measured cost and the reimbursement rate of the procedures. Results: The cost per procedure calculated using the method is R$ 684.77, and its average reimbursement value is R$ 993.91, proving to be profitable for the institution. Conclusions: The application of TDABC generated a better understanding of all the costs involved in the procedure and represents the first step towards disseminating the method to other hospital processes and departments. [ABSTRACT FROM AUTHOR]
– Name: Abstract
  Label: Abstract (Portuguese)
  Group: Ab
  Data: Contexto: A gestão da saúde baseada em valor (VBHC) vem sendo a estratégia de diversas instituições de saúde no mundo todo, como forma de melhorar a qualidade dos serviços entregues de forma sustentável. Medir os resultados em saúde e custos é fundamental para a manutenção do VBHC e é um passo essencial para a sua implementação. Objetivo: O objetivo deste estudo de caso é retratar a aplicação do método TDABC em um procedimento de endoscopia ambulatorial com colonoscopia de um hospital privado do Sul do Brasil. Métodos: Este estudo aplicou o método Time-driven Activity-based Costing (TDABC) como técnica de microcusteio em um centro da saúde suplementar brasileira para avaliar o custo de procedimentos realizados na endoscopia. Foram analisados descritivamente os custos e tempos dos procedimentos e identificados os recursos e atividades de maior representatividade financeira. Por fim, foi feita uma comparação entre o custo aferido e a taxa de reembolso dos procedimentos. Resultados: O custo por procedimento apurado por meio do método é de R$ 684,77, e seu valor de reembolso médio é de R$ 993,91, mostrando-se lucrativo para a instituição. Conclusões: A aplicação do TDABC gerou melhor entendimento sobre todos os custos envolvidos no procedimento e representa o primeiro passo para a difusão do método aos demais processos e departamentos do hospital. [ABSTRACT FROM AUTHOR]
– Name: AbstractSuppliedCopyright
  Label:
  Group: Ab
  Data: <i>Copyright of JBES: Brazilian Journal of Health Economics / Jornal Brasileiro de Economia da Saúde is the property of JBES: Brazilian Journal of Health Economics and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.21115/JBES.v14.Suppl2.p197-210
    Languages:
      – Code: por
        Text: Portuguese
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      Pagination:
        PageCount: 14
        StartPage: 197
    Subjects:
      – SubjectFull: ACTIVITY-based costing
        Type: general
      – SubjectFull: HEALTH facilities
        Type: general
      – SubjectFull: REIMBURSEMENT
        Type: general
      – SubjectFull: VALUE-based management
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      – SubjectFull: QUALITY of service
        Type: general
      – SubjectFull: BRAZIL
        Type: general
    Titles:
      – TitleFull: Custeio Baseado em Atividade e Tempo (TDABC) em um Departamento de Endoscopia de um hospital privado.
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            NameFull: Dossin, Adriana
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            NameFull: de Aguiar Goulart, Luis Fernando
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            NameFull: Bazzanelo, Juliana
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            NameFull: Beck da Silva Etges, Ana Paula
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              Text: 2022 Supplement
              Type: published
              Y: 2022
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              Value: 14
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