Application of the time-driven activity-based costing methodology to a complex patient case management program in Portugal Article Swipe
Yasmara Ortet
,
Joana Seringa
,
Rui Santana
·
YOU?
·
· 2023
· Open Access
·
· DOI: https://doi.org/10.1186/s12913-023-09729-5
YOU?
·
· 2023
· Open Access
·
· DOI: https://doi.org/10.1186/s12913-023-09729-5
Background The number of people with chronic diseases has increased globally, as has the number of chronic diseases per person. Faced with this reality, the term “complex patient” is current and actual. The healthcare costs associated with these patients are high and are expected to increase since most healthcare systems are not yet ready to provide integrated long-term care. In Portugal, several health institutions have made efforts to provide integrated care: case management models have been implemented to complex patients follow-up. However, studies related to cost of these programs are still limited. Therefore, a qualitative investigation was conducted, approaching the design criteria of a case study research, to design a case management program for complex patients and determine its direct costs, following the Time-Driven Activity-Based Costing methodology, in Local Health Unit setting. Method The direct costs of providing care to a complex patient involved in a case management program were determined, using the Time-Driven Activity-Based Costing methodology. A map of the complex patient was drawn, considering a standard flow in the program. Times and costs were allocated to the activities on the map, following Portuguese and international practices of case management models. Results A total of 684,45€/year is spent for each new patient in the case management program, of which 452,65€ corresponds to cost of remuneration of professionals involved; and 663,85€/year, for each patient who is in the case management program (over 1 year), where 432,05€ corresponds to cost of the remuneration of the professionals involved. Follow-up is the most costly phase (80.82%) and where more time is spent (85.62%). Conclusion The time spent by professionals and resources involved and the costs associated with each patient were obtained. The economic impact of the analysed activities was not studied, however, according to international authors, when well applied and selected, integrated care models lead to cost reduction and improved health outcomes.
Related Topics
Concepts
Remuneration
Activity-based costing
Health administration
Nursing research
Health informatics
Medicine
Cost driver
Health care
Nursing management
Unit (ring theory)
Operations management
Total cost
Health economics
Nursing
Public health
Business
Marketing
Engineering
Accounting
Economics
Mathematics education
Mathematics
Finance
Economic growth
Metadata
- Type
- article
- Language
- en
- Landing Page
- https://doi.org/10.1186/s12913-023-09729-5
- https://bmchealthservres.biomedcentral.com/counter/pdf/10.1186/s12913-023-09729-5
- OA Status
- gold
- Cited By
- 2
- References
- 7
- Related Works
- 10
- OpenAlex ID
- https://openalex.org/W4384204989
All OpenAlex metadata
Raw OpenAlex JSON
- OpenAlex ID
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https://openalex.org/W4384204989Canonical identifier for this work in OpenAlex
- DOI
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https://doi.org/10.1186/s12913-023-09729-5Digital Object Identifier
- Title
-
Application of the time-driven activity-based costing methodology to a complex patient case management program in PortugalWork title
- Type
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articleOpenAlex work type
- Language
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enPrimary language
- Publication year
-
2023Year of publication
- Publication date
-
2023-07-13Full publication date if available
- Authors
-
Yasmara Ortet, Joana Seringa, Rui SantanaList of authors in order
- Landing page
-
https://doi.org/10.1186/s12913-023-09729-5Publisher landing page
- PDF URL
-
https://bmchealthservres.biomedcentral.com/counter/pdf/10.1186/s12913-023-09729-5Direct link to full text PDF
- Open access
-
YesWhether a free full text is available
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goldOpen access status per OpenAlex
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https://bmchealthservres.biomedcentral.com/counter/pdf/10.1186/s12913-023-09729-5Direct OA link when available
- Concepts
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Remuneration, Activity-based costing, Health administration, Nursing research, Health informatics, Medicine, Cost driver, Health care, Nursing management, Unit (ring theory), Operations management, Total cost, Health economics, Nursing, Public health, Business, Marketing, Engineering, Accounting, Economics, Mathematics education, Mathematics, Finance, Economic growthTop concepts (fields/topics) attached by OpenAlex
- Cited by
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2Total citation count in OpenAlex
- Citations by year (recent)
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2023: 2Per-year citation counts (last 5 years)
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7Number of works referenced by this work
- Related works (count)
-
10Other works algorithmically related by OpenAlex
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