bei Google ScholarTitelangaben
Masthoff, Max ; Schneider, Kristian Nikolaus ; Schindler, Philipp ; Heindel, Walter ; Köhler, Michael ; Schlüchtermann, Jörg ; Wildgruber, Moritz:
Value Improvement by Assessing IR Care via Time-Driven Activity-Based Costing.
In: Journal of Vascular and Interventional Radiology.
Bd. 32
(2021)
Heft 2
.
- S. 262-269.
ISSN 1535-7732
DOI: https://doi.org/10.1016/j.jvir.2020.09.017
Abstract
Purpose
To evaluate time-driven activity-based costing (TDABC) in interventional radiology for image-guided vascular malformation treatment as an example.
Materials and Methods
Retrospective analysis was performed on consecutive vascular malformation treatment cycles [67 venous malformations (VMs) and 11 arteriovenous malformations (AVMs)] in a university hospital in 2018. All activities were integrated with a process map, and spent resources were assigned accordingly. TDABC uses 2 parameters: (i) practical capacity cost rate, calculated as 80% of theoretical capacity, and (ii) time consumption of each resource determined by interviews (23 items). Thereby, the total costs were calculated. Treatment cycles were modified according to identified resource waste and TDABC-guided negotiations with health insurance.
Results
Total personnel time required was higher for AVM (1,191 min) than for VM (637 min) treatment. The interventional procedure comprised the major part (46%) of personnel time required in AVM, whereas it comprised 19% in VM treatment. Materials represented the major cost type in AVM (75%) and VM (45%) treatments. TDABC-based treatment process modification led to a decrease in personnel time need of 16% and 30% and a cost reduction of 5.5% and 15.7% for AVM and VM treatments, respectively. TDABC-guided cost reduction and TDABC-informed negotiations improved profit from −56% to +40% and from +41% to +69% for AVM and VM treatments, respectively.
Conclusions
TDABC facilitated the precise costing of interventional radiologic treatment cycles and optimized internal processes, cost reduction, and revenues. Hence, TDABC is a promising tool to determine the denominator of interventional radiology's value.
Weitere Angaben
| Publikationsform: | Artikel in einer Zeitschrift |
|---|---|
| Begutachteter Beitrag: | Ja |
| Institutionen der Universität: | Fakultäten > Rechts- und Wirtschaftswissenschaftliche Fakultät > Fachgruppe Betriebswirtschaftslehre > Lehrstuhl Betriebswirtschaftslehre V - Produktionswirtschaft und Industriebetriebslehre > Lehrstuhl Betriebswirtschaftslehre V - Produktionswirtschaft und Industriebetriebslehre - Univ.-Prof. Dr. Jörg Schlüchtermann |
| Titel an der UBT entstanden: | Ja |
| Themengebiete aus DDC: | 300 Sozialwissenschaften > 330 Wirtschaft |
| Eingestellt am: | 16 Jan 2025 07:12 |
| Letzte Änderung: | 16 Jan 2025 07:12 |
| URI: | https://eref.uni-bayreuth.de/id/eprint/91610 |