Time-Driven Activity-Based Costing of Prosthetic Dental Treatment

Purpose: Health systems worldwide have sustainability concerns due to rising demand and healthcare services costs. Value-based (VBHC) may solve all challenges by improving health outcomes. Improving outcomes is the only effective approach cutting expenses. Cost-assessment methodologies that can give high-quality cost information are required implement value-based initiatives. Time-driven activity-based costing (TDABC) method, a component of VBHC, has been increasingly adopted close cost-information gap.
 Materials & Methods: The study calculates prosthetic dental treatment costs with time-driven method. Data for this were collected from prosthesis department hospital in 2019. 
 Results: department's total practical capacity was estimated as 1,365,888 min dentists 328,320 minutes patient consultants. dentist rate calculated 1.71 TL/min consultant 0.69 TL/min. Total range between 252.7TL 304TL, depending on complications, emergencies, consultation or sedation needs.
 Conclusion: Activity-Based Costing provides accurate improves process making activities more transparent. presented transparently study. model designed be expanded concerning patient's urgency, needs. one procedure study, it planned evaluate future research.