Time-Driven Activity-Based Costing: A Comparative Cost Analysis of Whole-Breast Radiotherapy Versus Balloon-Based Brachytherapy in the Management of Early-Stage Breast Cancer
Author(s) -
M.E. Schutzer,
Douglas W. Arthur,
Mitchell S. Anscher
Publication year - 2016
Publication title -
journal of oncology practice
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.555
H-Index - 60
eISSN - 1935-469X
pISSN - 1554-7477
DOI - 10.1200/jop.2015.008441
Subject(s) - medicine , activity based costing , brachytherapy , breast cancer , medical physics , cost driver , total cost , operations management , radiation therapy , radiology , cancer , business , accounting , marketing , economics
Value in health care is defined as outcomes achieved per dollar spent, and understanding cost is critical to delivering high-value care. Traditional costing methods reflect charges rather than fundamental costs to provide a service. The more rigorous method of time-driven activity-based costing was used to compare cost between whole-breast radiotherapy (WBRT) and accelerated partial-breast irradiation (APBI) using balloon-based brachytherapy.
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