Details

Autor(en) / Beteiligte

• Defourny, Noémie
• Hoozée, Sophie
• Daisne, Jean-François
• Lievens, Yolande

Titel

Developing time-driven activity-based costing at the national level to support policy recommendations for radiation oncology in Belgium

Ist Teil von

• Journal of accounting and public policy, 2023-01, Vol.42 (1), p.107013, Article 107013

Ort / Verlag

New York: Elsevier Inc

Erscheinungsjahr

2023

Link zum Volltext

Quelle

ScienceDirect

Beschreibungen/Notizen

• •Reimbursement organized at the national level requires national cost estimates.•Time-driven activity-based costing can estimate radiation treatment costs.•Policy makers may incentivize hospitals to introduce advanced radiation approaches. We use time-driven activity-based costing (TDABC) to estimate the cost of radiation treatments at the national level. Although TDABC has mostly been applied at the hospital level, we demonstrate its potential to estimate costs at the national level, which can provide health policy recommendations. Contrary to work on reimbursement or charges representing the health care system perspective, we focus on resource costs from the perspective of health care service providers. Using the example of Belgian inputs and results, we discuss development of a TDABC model. We also present insights into the challenges that arose during model design and implementation. Finally, we discuss recent examples of policy implications in Belgium as well as some caveats that should be considered when developing resource allocation models at the national level.