Dealing with Time Estimates in Hospital Cost Accounting: Integrating Fuzzy Logic into Time-Driven Activity-Based Costing.

Fiona Koster Marc-Redwart Kok Jaco van der KooijGeeke WaverijnAngelique Elisabeth Adriana Maria Weel Deirisa Lopes Barreto

Published in: PharmacoEconomics - open (2023)

The FL-TDABC methodology offers a more precise and efficient estimate of care cycle costs, allowing for the subjective (fuzzy) nature of healthcare time estimates made by the medical staff. As a result, the FL-TDABC provides insight into the practice variation, and hence it can promote the transition from a volume-based system to a VBHC system.

Keyphrases

healthcare
neural network
palliative care
sleep quality
primary care
quality improvement
affordable care act
emergency department
health information
long term care
depressive symptoms
chronic pain