TDABC: Lessons from an application in healthcare

Ramji Balakrishnan; Daniel M. Koehler; Apurva S. Shah

doi:10.2308/acch-52242

TDABC: Lessons from an application in healthcare

Ramji Balakrishnan, Daniel M. Koehler, Apurva S. Shah

Research output: Contribution to journal › Article › peer-review

13 Scopus citations

Abstract

We estimate the costs of two substitutable medical procedures in a hospital as reported by a conventional two-stage system and from using TDABC concepts. Comparisons yield insights into the data needs for both systems, and practical issues that arise when implementing TDABC in an organization with a complex cost structure. As “lessons learned,” we list four insights relating to simplifying the data needs of a TDABC system. We also discuss how features of the traditional system influence the differences in the cost estimates from the two approaches. Based on our experience, we offer suggestions on how organizations might be able reap many of the benefits associated with TDABC without an overhaul of the entire costing system.

Original language	English (US)
Pages (from-to)	31-47
Number of pages	17
Journal	Accounting Horizons
Volume	32
Issue number	4
DOIs	https://doi.org/10.2308/acch-52242
State	Published - Dec 2018
Externally published	Yes

Keywords

Health care
Implementation
TDABC

ASJC Scopus subject areas

Accounting

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10.2308/acch-52242

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TDABC: Lessons from an application in healthcare

Abstract

Keywords

ASJC Scopus subject areas

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