Understanding Time-driven Activity-based Costing

Alok D. Sharan, Gregory D. Schroeder, Michael E. West, Alexander R. Vaccaro

Research output: Contribution to journalArticlepeer-review

10 Scopus citations


Transitioning to a value-based health care system will require providers to increasingly scrutinize their outcomes and costs. Although there has been a great deal of effort to understand outcomes, cost accounting in health care has been a greater challenge. Currently the cost accounting methods used by hospitals and providers are based off a fee-for-service system. As resources become increasingly scarce and the health care system attempts to understand which services provide the greatest value, it will be critically important to understand the true costs of delivering a service. An understanding of the true costs of a particular service will help providers make smarter decisions on how to allocate and utilize resources as well as determine which activities are nonvalue added. Achieving value will require providers to have a greater focus on accurate outcome data as well as better methods of cost accounting.

Original languageEnglish (US)
JournalJournal of Spinal Disorders and Techniques
StateAccepted/In press - Jan 22 2016
Externally publishedYes

ASJC Scopus subject areas

  • Clinical Neurology
  • Surgery
  • Orthopedics and Sports Medicine


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