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The Application of Time-Driven Activity-Based Costing Method in Healthcare: A Systematic Mapping Review

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The methods used to create process maps in healthcare for care pathways utilizing the time-driven activity-based costing method are identified in a recent systematic mapping review. The review included searches performed in Embase, PubMed, CINAHL, Scopus, and Web of Science electronic literature databases from 2004 to September 25, 2022.

The review includes studies from healthcare institutions in all medical fields where the time-driven activity-based costing method was employed. The time-driven activity-based costing method was used to analyze the created process maps, and a qualitative approach was employed to identify the main fields.

Out of the 412 studies retrieved, 70 articles were included in the review. Most of the articles related to the fields of orthopedics and childbirth-related hospital surgical procedures. There were also various studies in the field of oncology and telemedicine services. The main methods for creating the process maps were direct observational practices, complemented by multidisciplinary teams through surveys and interviews.


Enhancing Healthcare Process Efficiency with Process Mining and Clinical Pathways

It was noted that only 33% of the studies used hospital documents or healthcare data records to integrate with the process maps. Surprisingly, in 67% of the studies, the created maps were not validated by specialists.

The review concludes that the application of process mining techniques effectively automates models generated through clinical pathways. These are applied to the time-driven activity-based costing method, making the process more agile and contributing to the visualization of high degrees of variations encountered in processes. This aids in enhancing and achieving continual improvements in processes.


Original Article DOI: 10.1186/s12913-023-10411-z

Original title: Is it possible to automate the discovery of process maps for the time-driven activity-based costing method? A systematic review

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