Proof-of-concept: A working demonstration of real-time patient tracking using time-driven activity-based costing

Autor: Alexis B. Guzman, Christian C. Kolom, James Incalcaterra, Tiffany M. Jones, Monica DelValle-Garza, Yu-Ting Huang, Thomas W. Feeley
Rok vydání: 2014
Předmět:
Zdroj: Journal of Clinical Oncology. 32:28-28
ISSN: 1527-7755
0732-183X
DOI: 10.1200/jco.2014.32.30_suppl.28
Popis: 28 Background: Historically, hospital costs are based on a cost-to-charge ratio. The current cost system determines when a charge is filed and a bill is created, which can be days following the patient visit. This time lag between the patient visit and the billed charges can be problematic. In preparation for episode-based payments, it is essential to know the true cost of care at the time of delivery. To accomplish this goal, the University of Texas MD Anderson Cancer Center (MDACC) leveraged existing time-driven activity-based costing (TDABC) process maps to track the true costs of the patient care cycle. Methods: The first steps were to understand the patient care cycle through process mapping. Next, data sources were identified to capture patient volumes. Process maps were adjusted to capture the data sources and provide a more accurate cost. Trigger logic models were created to link data sources and the TDABC process maps to the true cost for each patient appointment. Lastly, we developed a SAS software program to compute the real-time TDABC costs for 50 patients in the Head & Neck Center. Results: Our existing data sources capture information relevant to TDABC on a regular basis. Patient appointment data provided the patient visit, and billing and time data provided approximations of the amount of time spent in the encounter and the number of resources involved in the patient visit. Out of 219 process maps, 148 (70%) were matched to existing patient appointment and charge data using the trigger logic. This allowed us to track 4,980 patient appointments for 50 patients in fifteen minutes. Conclusions: As data are collected throughout the institution, it is realized that multiple data sources are needed to reconcile the patient’s experience and to match the TDABC process maps to existing data sources. Since our data sources are updated daily and are based on a patient’s date of service, we can capture our costs of delivering care close to real-time. This process is continually refined as additional data sources are made available and as process maps are developed in other parts of MDACC.
Databáze: OpenAIRE