Evidence map›Paper›PMID 40802377›Full record

Observational studyEinstein (Sao Paulo, Brazil)2025

Time-Driven Activity-Based Costing (TDABC) applied in a chemotherapy department of a public reference oncology hospital.

Amanda Oliveira Serra-Campos, Camila Campos Valério, Liliane Rosa Alves Manaças, Marina Magnago Cruz, Rodrigo Saar da Costa

Abstract readObservational Study
In one paragraph

Observational study in Einstein (Sao Paulo, Brazil), 2025. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Not yet cited in PubMed.

0numbers the graph read from it
0cells of the map it votes in
0citing papers in PubMed
–field-weighted citation impact
1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.

2 · The registry

The trial behind it

Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.

Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.

3 · Its place in the literature

Who cites it

0 citing papers in PubMed.

No citing paper in PubMed yet.

4 · The record

Corrections and comments

PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

5 authors.

Amanda Oliveira Serra-CamposInstituto Nacional de Câncer - INCA, Rio de Janeiro, RJ, Brazil.ORCID http://orcid.org/0000-0002-6827-7183
Camila Campos ValérioInstituto Nacional de Câncer - INCA, Rio de Janeiro, RJ, Brazil.ORCID http://orcid.org/0009-0008-1893-3008
Liliane Rosa Alves ManaçasInstituto Nacional de Câncer - INCA, Rio de Janeiro, RJ, Brazil.ORCID http://orcid.org/0000-0002-7832-3745
Marina Magnago CruzInstituto Nacional de Câncer - INCA, Rio de Janeiro, RJ, Brazil.ORCID http://orcid.org/0009-0009-3151-3937
Rodrigo Saar da CostaInstituto Nacional de Câncer - INCA, Rio de Janeiro, RJ, Brazil.ORCID http://orcid.org/0000-0002-1719-6949

Funding

No grant is acknowledged in the PubMed record.

6 · The paper itself

Abstract

objectiveTo identify the costs pertaining to the preparation and administration process of each chemotherapy treatment session in a public oncology hospital belonging to the Brazilian Unified Health System.

methodsThis prospective, observational, and descriptive study employs the bottom-up micro-costing method through Time-Driven Activity-Based Costing, from the perspective of the facilities of a chemotherapy department within a public oncology hospital.

resultsA comprehensive overview of the flow related to outpatient antineoplastic therapy was elaborated through process mapping, which included each step required for a treatment session. Total personnel costs were calculated at R$ 287,66, distributed among the nursing (48.81%), pharmacy (18.66%), clinical analysis (16.27%), and clinical oncology (16.27%) sectors. The total cost of one intravenous antineoplastic therapy session per patient, excluding the cost of the antineoplastic drug, was R$ 470,35. Nursing care accounted for 49.88% (R$ 234,61) of the financial resources used per session, while pharmacy, clinical analysis, and clinical oncology accounted for 24.47%, 15.70%, and 9.95% of the costs, respectively.

conclusionEmploying the Time-Driven Activity-Based Costing method in health services not only facilitates resource optimization, providing quality and efficient care within constrained budgets, but also enhances control over processes and their financing.

Indexed as

Antineoplastic AgentsHospitals, PublicNeoplasmsOncology Service, HospitalBrazilCosts and Cost AnalysisHumansProspective StudiesTime FactorsAntineoplastic Agents

Identifiers

PMID40802377
PMCPMC12539845

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Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.