A time-driven activity-based costing approach for identifying variability in costs of childbirth between and within types of delivery

• Главные авторы: Kathia Dubron (Автор), Mathilde Verschaeve (Автор), Filip Roodhooft (Автор)
• Формат: ‌
• Опубликовано: BMC, 2021-10-01T00:00:00Z.
• Предметы: article
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Abstract Background Recently, time-driven activity-based costing (TDABC) is put forward as an alternative, more accurate costing method to calculate the cost of a medical treatment because it allows the assignment of costs directly to patients. The objective of this paper is the application of a tim...