Calculation of the costs of health care services for road accident victims in TDABC: a systematic review of the literature

摘要

The purpose of this article is to conduct a systematic literature review on Time-Driven Activity-Based Costing (TDABC) of health care services for traffic accident victims that could be effective in better understanding how consumption and resource use occur and capturing the cost of providing care for relevant decisions more accurately. We searched for systematic international literature in English and French, including PubMed/MEDLINE, Web of Science and Scopus databases. These databases were explored in terms of their relevance to health care. The objective is to provide a synthesis of the current state of the literature on modelling the cost of health care services for road traffic victims in TDABC. TDABC is applicable in the field of health care services for road accident victims and can help to make costing processes more efficient. Thus it overcomes a major challenge related to traditional cost accounting methods. Nine studies met the inclusion criteria in various health care disciplines such as surgery, home care, and general health care services. The application of TDABC Costing should be progressively integrated into the functional health care systems of road accident victims while following and building on the recommendations described in this study and the problem definition we have formulated. The aim of this work is to provide healthcare organizations with an overview of stable and reliable cost accounting practices associated with the health care cycle of road accident victims.