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- Robert S Kaplan.
- Healthc Financ Manage. 2014 Jun 1; 68 (6): 76-83.
AbstractTime-driven activity-based costing: Traces the path of a patient throughout the continuum of care for a specific medical condition. Identifies the actual cost of each resource used, such as personnel, space, consumables, and equipment, in both inpatient and outpatient settings. Documents the amount of time the patient spends with each resource. Supports the ability to aggregate cost information across multiple organizations that deliver care to a patient throughout a defined episode of care.
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