加拿大白内障手术的时间驱动作业成本法：以肯辛顿眼科研究所为例。
Time-Driven Activity-Based Costing for Cataract Surgery in Canada: The Case of the Kensington Eye Institute.
机构信息
Director, Policy Health Economics and Outcomes Research and Health Technology Assessment, Medtronic ULC, Brampton, ON.
Product Manager, Medtronic ULC, Brampton, ON.
出版信息
Healthc Policy. 2021 May;16(4):97-108. doi: 10.12927/hcpol.2021.26496.
Abstract
Time-driven activity-based costing (TDABC) has received considerable attention globally as a way to measure value in healthcare systems. This study aimed to apply TDABC for cataract surgery at the Kensington Eye Institute (KEI). During a field evaluation, a detailed process map was created for cataract surgery at KEI. The amount of resource use in terms of providers, equipment, space and consumables was calculated to determine the total costs of care. The average patient journey lasted 76 minutes, with 13 minutes of the surgical procedure occurring in the operating room (OR). The average procedure's cost per case was $545.28, which included consumables (34.40%), space and equipment (23.702%), personnel (11.69%), overhead (30.27%) and OR (57%). KEI cataract operation was at approximately 50% capacity due to funding limits. The TDABC process map and costing allow centres to have data-driven support tools for care redesign and optimization.
摘要
时间驱动作业成本法（TDABC）作为一种衡量医疗系统价值的方法，在全球范围内受到了广泛关注。本研究旨在将 TDABC 应用于肯辛顿眼科研究所（KEI）的白内障手术中。在现场评估期间，为 KEI 的白内障手术创建了详细的流程图。根据供应商、设备、空间和消耗品的使用量来计算总护理成本。平均每位患者的就诊时间为 76 分钟，手术过程在手术室（OR）中进行了 13 分钟。每个病例的平均手术费用为 545.28 美元，其中包括消耗品（34.40%）、空间和设备（23.702%）、人员（11.69%）、间接费用（30.27%）和 OR（57%）。由于资金限制，KEI 的白内障手术能力约为 50%。TDABC 流程图和成本核算使中心能够拥有数据驱动的护理重新设计和优化支持工具。
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