ArticleBMJ open2020
Time-driven activity-based costing for patients with multiple chronic conditions: a mixed-method study to cost care in a multidisciplinary and integrated care delivery centre at a university-affiliated tertiary teaching hospital in Stockholm, Sweden.
Article in BMJ open, 2020. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 13 papers, 2 of them syntheses that pooled it.
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Who cites it
13 citing papers in PubMed, 2 syntheses or guidelines pooled it, 23 citations in OpenAlex.
- Time-Driven Activity-Based Costing and Its Use in Health Economic Analysis: A Systematic Literature Review.Applied health economics and health policy · 2025Pooled it
- Is it possible to automate the discovery of process maps for the time-driven activity-based costing method? A systematic review.BMC health services research · 2023Pooled it
- Trial
- Trial
- Investigating the Implementation and Impact of AI-Assisted Fall Prevention in Hospitals: Protocol for a Multicenter, Multimethod Observational Study in Sweden (SAFE).JMIR research protocols · 2026Observational
- A Systematic Literature Review of Coordinated Care in Cardiovascular-Kidney-Metabolic Conditions.Mayo Clinic proceedings. Innovations, quality & outcomes · 2025Review
- Patient-level cost analysis of subfertility pathways in the Dutch healthcare system.The European journal of health economics : HEPAC : health economics in prevention and care · 2025Article
- Evaluation of reporting in time-driven activity-based costing studies on cardiovascular diseases: a scoping review.Journal of comparative effectiveness research · 2025Article
- Toward value-based care using cost mining: cost aggregation and visualization across the entire colorectal cancer patient pathway.BMC medical research methodology · 2024Article
- Article
- Economic Evaluation of Novel Models of Care for Patients With Acute Medical Problems.JAMA network open · 2023Article
- Application of the time-driven activity-based costing methodology to a complex patient case management program in Portugal.BMC health services research · 2023Article
- Article
Corrections and comments
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Authors and funding
8 authors at 2 institutions in 1 country.
Funding
No grant is acknowledged in the PubMed record.
Abstract
objectiveThis study can be applied to cost the complex non-standardised processes used to treat patients with multiple chronic conditions.
designA mixed-method approach to cost analysis, following a modified healthcare-specific version of the seven-step Time-Driven Activity-Based Costing (TDABC) approach.
settingA multidisciplinary integrated and person-centred care delivery centre at a university-affiliated tertiary teaching hospital in Stockholm, Sweden, designed to improve care coordination for patients with multiple chronic conditions, specifically diabetes, cardiovascular disease and kidney disease.
participants314 patients (248 men and 66 women) fit inclusion criteria. Average age was 80 years.
resultsThis modified TDABC analysis costed outpatient care for patients with multiple chronic conditions. The approach accounted for the difficulty of conceptualising care cycles. The estimated total cost, stratified by resources, can be reviewed together with existing managerial accounting statements to inform management decisions regarding the multidisciplinary centre.
conclusionsThis article demonstrates that the healthcare-specific seven-step approach to TDABC can be applied to cost care for patients with multiple chronic conditions, where pathways are not yet discernable. It became clear that there was a need for slight methodological adaptations for this particular patient group to make it possible to cost these pathways, stratified by activity and resource. The value of this approach can be discerned from the way management incorporated the results of this analysis into the development of their hospital strategy. In the absence of integrated data infrastructures that can link patients and resources across financial, clinical and process data sets, the scalability of this method will be difficult.
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