On Cost Measurement for Value-based Healthcare
Paper in proceeding, 2017

The cost aspect in Value-based Healthcare (VBHC) is to a large extent neglected or seen as a problematic factor. Time-driven Activity Based Costing is a promising model to be used in healthcare in the context of VBHC. However, the way cost data is collected this far is awkward and suffer from serious reliability issues. A straight forward way of collecting the necessary data reliably, is to use work study methods. This paper demonstrates the use of pre-determined time studies, work sampling, and stop-watch studies in a case at a large university hospital.

Time-driven Activity Based Costing

Work Study

Value-based Healthcare


Peter Almström

Chalmers, Technology Management and Economics, Supply and Operations Management

Proceedings of the EurOMA conference 2017, Edinburgh

Subject Categories

Production Engineering, Human Work Science and Ergonomics

Health Care Service and Management, Health Policy and Services and Health Economy

Areas of Advance


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