Costing method applications, method used and consequences (ordered by year)
| Study characteristics | Best practices | Value-based consequences of costing information | |||||||||||
| Medical specialty | Costing method | period | Centre | Study type | PM | EI | DO | CG | Compare costs across | ICD | MPS | Care path adjustment | |
| 40 | Internal medicine | TDABC | Partial | Single | Retro | Yes | Yes | Items, activities | Yes | Suggested | |||
| 33 | Surgical, orthopaedic, rotator cuff repair | TDABC | Full (FSE) | Single | Retro | Yes | Yes | Items, activities | Surgeons, two alternative treatments | Yes | Yes, ±US$727 about the mean per patient | Suggested | |
| 4 | Cardiology, surgical | TDABC | Full (FSE) | Multi | Retro | Yes | Yes | Yes | Items, activities | Hospitals, procedures | Yes | Yes, estimate 51.0% of procedure cost | Yes |
| 10 | Oncology | TDABC | Full | Single | Retro | Yes | Yes | Yes | Items, activities | Treatment care paths | Yes | US$2302 (25.0%) difference across treatments | Suggested |
| 41 | Surgical, orthopaedic | TDABC | Full (FSE) | Single | Retro | Yes | Items, activities | Patients | Yes | Suggested | |||
| 19 | Surgical, orthopaedic | TDABC | Full (FSE) | Single | Retro | Yes | Yes | Items, activities | Costing methods (TA and TDABC) | Yes | Suggested | ||
| 20 | Surgical, orthopaedic | TDABC | Full (FSE) | Single | Retro | Yes | Yes | Items, activities | Five treatments, cost vs reimbursement | Yes | |||
| 43 | Paediatric, surgical, plastic surgery | TDABC | Full (FSE) | Multi | Pro | Yes | Yes | Items, activities | Treatment care paths | Yes | Up to US8900, but long-term outcomes yet unknown | Suggested | |
| 44 | Emergency and acute care | TDABC | Full (multiple) | Multi | Retro | Yes | Yes | Yes | Items, activities | Eight care paths for acute ureteral stones (patient journeys) | Yes | Yes, US$6614 difference across care paths | Suggested |
| 55 | Surgical, orthopaedic | TDABC | Full (FSE) | Single | Retro | Yes | Yes | Items, activities | Surgeons | Yes | Suggested | ||
| 38 | Oncology | TDABC | Partial | Single | Pro | Yes | Yes | Yes | Items, activities | Treatments and individual care paths | Yes | Yes, cost difference of up to 3.33 times, depending on case mix | Suggested |
| 45 | Oncology (incl. surgery) | TDABC | Full | Single | Retro | Yes | Yes | Items, activities | Yes | Suggested | |||
| 52 | Oncology | TDABC | Partial (FSE) | Single | Retro | Yes | Items | Preimplementation and postimplementation | Yes | Yes, mean cost savings of €309 per patient | Yes | ||
| 65 | Cardiology | AC (other) | Partial | Multi | Retro | Items | Patient journeys | Yes | Suggested | ||||
| 66 | Emergency and acute care | AC (other) | Partial | Single | Retro | Yes | Items | Surgeons | Yes | ||||
| 67 | Surgical, bariatric | AC (other) | Full (FSE) | Single | Retro | Items | Treatment | Yes | |||||
| 68 | Gynaecology and obstetrics | AC (other) | Full | Single | Retro | Yes | Items, activities | Procedures | Yes | Yes, $967 per patient | Suggested | ||
| 58 | Emergency and acute care | AC (other) | Partial | Single | Retro | Items, activities | Yes | ||||||
| 69 | Surgical, colorectal | AC (other) | Partial (FSE) | Single | Retro | Items | Intervention | Yes | Yes, reduced variable cost, similar total cost | Yes | |||
| 21 | Surgical, orthopaedics, fracture | ABC | Partial (FSE) | Single | Retro | Items | Patients, patient groups, demographics | Yes | |||||
| 35 | Surgical, orthopaedic, arthroplasty | ABC | Full (FSE) | Single | Both | Yes | Yes | Items, activities | Treatment care paths | Yes | Estimate €2 054 000 annually | Yes | |
| 36 | Surgical, spine | ABC | Full | Single | Retro | Yes | Items, activities | Patients, patient groups | Yes | Suggested | |||
| 6 | Paediatric, surgical | TDABC | Full (FSE) | Single | Both | Yes | Yes | Items, activities | Costing methods (TA and TDABC) | Yes | 20.0% and without care path alteration | Suggested | |
| 46 | Oncology | TDABC | Full (FSE) | Single | Retro | Yes | Yes | Yes | Items, activities | Treatment care paths | Yes | Yes, estimate for each 10.0% decrease in case duration, total costs could decrease by about 8.0%. | Suggested |
| 31 | Surgical, orthopaedic | TDABC | Full (FSE) | Single | Pro | Yes | Yes | Yes | Items, activities | Treatment care paths | Yes | £2018 per patient | Suggested |
| 53 | Paediatric, neonatal | TDABC | Partial | Single | Retro | Yes | Yes | Yes | items, activities | Pre and post intervention | Yes | Yes, 36.0% or US$92 000 per tracheostomy care cycle | Yes |
| 70 | Surgical, cardiac/thoracic | AC (other) | Partial | Multi | Retro | Yes | Items | Patients, implant devices | Yes | Suggested | |||
| 71 | Oncology, surgical | AC (other) | Partial | Single | Retro | Items | Yes | Yes, multiple | |||||
| 47 | Multiple | TDABC | Full | Multi, pilot | Retro | Yes | Yes | Yes | Items, activities | Before and after intervention (IPUs) | Yes | Yes, quarterly costs declined | Suggested |
| 48 | Oncology | TDABC | partial (PSE) | Single | Pro | Yes | Yes | Items, activities | Treatment care paths (parallel vs induction design in OR) | Yes | Yes, estimate OR time reduction of 55 min, or US$2818 missed revenue | Suggested | |
| 49 | Surgical, orthopaedics fracture | TDABC | partial (FSE) | Single | Both | Yes | Items | Yes | Suggested | ||||
| 50 | Surgical, foot debridement | TDABC | partial (FSE) | Single | Retro | Yes | Items | Before and after intervention | Yes | Yes | |||
| 39 | Ophthalmology | TDABC | full | Single | Retro | Yes | Yes | Yes | Items, activities | Yes | Suggested | ||
| 56 | Gynaecology and obstetrics, surgical | AC (other) | partial (FSE) | Single | Retro | Items | Yes | Suggested | |||||
| 57 | Gynaecology and obstetrics, surgical | AC (other) | partial (FSE) | Single | Retro | Items | Yes | ||||||
| 60 | Multiple | Direct costing | partial | Single | Retro | items | Yes | ||||||
| 61 | Surgical, orthopaedic | Direct costing | full (FSE) | Multi | Retro | Items | Intervention | Yes, £255 per patient | Yes | ||||
| 5 | Surgical, carpal tunnel release | TDABC | partial (FSE) | Multi | Retro | Yes | Yes | Items, activities | Multiple treatment care paths | Yes | Yes, 70.9% (US$27,103) and 31.6% (US$178) | Yes | |
| 59 | Surgical, appendicitis | AC (other) | partial (FSE) | Single | Pro | Yes | Yes | Items | Pre and post intervention (dashboard) | Yes | Yes, decreased by $496 per operation | Yes | |
| 62 | Surgical, orthopaedic | Direct costing | partial (FSE) | Single | Retro | Yes | Items | Intervention | Yes | ||||
| 8 | Urology | TDABC | partial | Single | Pro | Yes | Yes | Items, activities | Yes | Yes, estimate 2 hours per cycle | Suggested | ||
| 54 | Paediatrics, appendicitis | TDABC | full (FSE) | Single | Pro | Yes | Yes | Yes | Items, activities | Treatment care paths (pre and post intervention) | Yes | 11.0% cost reduction, and 51.0% hospitalisation time reduction | Yes, several |
| 72 | Urology | AC (other) | partial | Multi | Retro | Yes | Items | ||||||
| 7 | Oncology, surgical, 11 surgeries | TDABC | Partial (FSEs) | Single | Retro | Yes | Items, activities | Potential staffing ratios | Yes | Estimate 13.0%–28.0% per surgery type | Modelled and suggested | ||
| 9 | Oncology | TDABC | full | Single | Retro | Yes | Yes | Yes | Items, activities | Treatments (high-dose vs low-dose brachytherapy) | Yes | US$2668 difference across treatments | Yes |
| 51 | Urology | TDABC | partial (FSE) | Single | Retro | Yes | Yes | Items, activities | Five treatment care paths | Yes | Yes, 400.0% increase from least to most expensive pathways | Suggested | |
| 32 | Surgical, neurosurgery | ABC | partial (FSE) | Single | Retro | Yes | Items, activities | Patients | Yes | Yes, 25.0% | Yes, several | ||
| 34 | Surgical, neurosurgery | ABC | partial (FSE) | Single | Retro | Yes | Items, activities | patients | Yes | Suggested | |||
| 37 | Paediatric plastic surgery | ABC | partial, 1 year | Single | Retro | Items | Patients | Yes | suggested | ||||
| Count | 33 | 17 | 24 | 38 | 47 | 26 | 39 | ||||||
Costing methods are classified based on actual reported costs and methods applied, not necessarily the labels used by authors.
ABC, activity-based costing; AC, absorption costing; CG, cost grouping; DO, direct observation; EI, expert input; FSE, full surgical episode; ICD, identify cost drivers; IPU, integrated practice units; MPS, measured provider cost savings; PM, process mapping; Pro, prospective; PSE, partial surgical episode; Retro, retrospective; TDABC, time-driven activity-based costing.