einstein (São Paulo). 23/jul/2025;23:eGS0679.
Time-Driven Activity-Based Costing (TDABC) applied in a chemotherapy department of a public reference oncology hospital
DOI: 10.31744/einstein_journal/2025GS0679
Highlights
■ Using the Time-Driven Activity-Based Costing method in healthcare services enables resource maximization with better control of processes and financing.
■ The estimated cost of treating a patient per antineoplastic session is R$ 470,35.
■ Such analyses can help establish pricing strategies and identify necessary adjustments to the financing model in oncology.
ABSTRACT
Objective:
To identify the costs pertaining to the preparation and administration process of each chemotherapy treatment session in a public oncology hospital belonging to the Brazilian Unified Health System.
Methods:
This prospective, observational, and descriptive study employs the bottom-up micro-costing method through Time-Driven Activity-Based Costing, from the perspective of the facilities of a chemotherapy department within a public oncology hospital.
Results:
A comprehensive overview of the flow related to outpatient antineoplastic therapy was elaborated through process mapping, which included each step required for a treatment session. Total personnel costs were calculated at R$ 287,66, distributed among the nursing (48.81%), pharmacy (18.66%), clinical analysis (16.27%), and clinical oncology (16.27%) sectors. The total cost of one intravenous antineoplastic therapy session per patient, excluding the cost of the antineoplastic drug, was R$ 470,35. Nursing care accounted for 49.88% (R$ 234,61) of the financial resources used per session, while pharmacy, clinical analysis, and clinical oncology accounted for 24.47%, 15.70%, and 9.95% of the costs, respectively.
Conclusion:
Employing the Time-Driven Activity-Based Costing method in health services not only facilitates resource optimization, providing quality and efficient care within constrained budgets, but also enhances control over processes and their financing.
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