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

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 time-driven activity-based method in order to estimate the cost of childbirth at a maternal department. Moreover, this study shows how this costing method can be used to outline how childbirth costs vary according to considered patient and disease characteristics.

Variability in Hospital Costs of Adult Spinal Deformity Care.

Study Design: Retrospective, single-center analysis.

Objective: To calculate the total clinical hospital cost of the Adult Spinal Deformity (ASD) care trajectory, to explain cost variability by patient and surgery characteristics, and to identify areas of process improvement opportunities.

Summary Of Background Data: ASD is associated with a high financial and clinical burden on society.