Can Reducing Implant Costs Increase Revenue for Surgically Treated Ankle Fractures: Time Driven Activity Based Costing for 1 year Episode of Care

Autor: Will Freking MD, Bandele Okelana, Logan J. McMillan, Kendra Kibble, Harsh R. Parikh, Brian P. Cunningham MD
Jazyk: angličtina
Rok vydání: 2020
Předmět:
Zdroj: Foot & Ankle Orthopaedics, Vol 5 (2020)
Druh dokumentu: article
ISSN: 2473-0114
24730114
DOI: 10.1177/2473011420S00220
Popis: Category: Ankle; Trauma; Other Introduction/Purpose: Implant selection may provide an opportunity to reduce costs and improve value in healthcare, but most orthopaedic surgeons are unfamiliar with the cost of surgical implants. Large variation has been reported in the overall cost of the surgical treatment of ankle fractures, largely due to variations in implant selection. The purpose of this study is to evaluate the relationship between implant selection and the Reimbursed Cost of Care (RCC) over the total cost-of-care over the entire care episode. Methods: A single payer database was queried for isolated ankle fractures from 2010-2017. Patient characteristics, implant cost, RCC and total cost of care for one-year episodes were collected. Total cost of care was determined via Time Driven Activity Based Costing (TDABC). Analysis consisted of multivariable linear regression and goodness-of-fit tests. The relative proportion of the implant cost to the RCC was defined as Ic/RCC. Results: Construct costs (Inpatient: $1563.30 vs Outpatient: $1143.00; p
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