Developing time-driven activity-based costing at the national level to support policy recommendations for radiation oncology in Belgium |
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| Institution: | 1. European Society for Radiotherapy and Oncology, Belgium;2. University of Manchester, UK;3. Ghent University, Belgium;4. FlandersMake@UGent - Corelab CVAMO, Belgium;5. Leuven University Hospital, Belgium;6. Belgian Society for Radiotherapy and Oncology, Belgium;7. Ghent University Hospital, Belgium;1. Federal Reserve Board, United States;2. Cornell University, United States;1. Department of Radiation Oncology, University of Virginia School of Medicine, Charlottesville;2. Department of Radiation Oncology, Mayo Clinic, Jacksonville, FL;1. Department of Radiology, Michigan Radiology Quality Collaborative, University of Michigan, Ann Arbor, Michigan;2. Department of Radiology, Texas Children’s Hospital, Houston, Texas;3. School of Public Health, University of Texas-Health Science Center at Houston, Houston, Texas;4. Department of Radiology, University of Utah School of Medicine Health Sciences, Salt Lake City, Utah;1. Division of Radiation Oncology, MD Anderson Cancer Center, Houston, TX, USA;2. Division of Radiation Oncology, Arizona Oncology, Tucson, AZ, USA;3. Dept. of Quality Measurement, MD Anderson Cancer Center, Houston TX, USA;4. Department of Clinical Revenue/Reimbursement, MD Anderson Cancer Center, Houston TX, USA;5. Department of Financial Planning & Analysis, MD Anderson Cancer Center, Houston TX, USA;6. Division of Radiation Oncology, Memorial Sloan Kettering Cancer Center, New York, NY, USA |
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| Abstract: | 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. |
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| Keywords: | Cost allocation Health care Reimbursement Time-driven activity-based costing |
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