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Article

Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field

Department of Business Management, Faculty of Business and Economics, University Rovira i Virgili, 43204 Reus, Spain
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Author to whom correspondence should be addressed.
Academic Editors: Mustafa Z. Younis and Pedram Sendi
Healthcare 2021, 9(9), 1113; https://doi.org/10.3390/healthcare9091113
Received: 18 July 2021 / Revised: 15 August 2021 / Accepted: 23 August 2021 / Published: 27 August 2021
(This article belongs to the Collection Health Economics & Finance and Global Public Health)
The cost of health is a recurrent topic that has generated much research, as it affects all of society. Both public and private agents need to know the real cost of treatments, services, and products for decision-making. This article aims to compare the use and research impact of two cost systems widely used in health: ABC and TDABC, which is an evolution of ABC. For doing so, a bibliometric review in Scopus and Medline was carried out encompassing the years 2009–2019. The results show a great increase in publications using TDABC, while publications on ABC stabilized. On the other hand, the TDABC articles presented higher research impacts in traditional and alternative metrics. Articles on TDABC are more frequently cited, published in better journals, and more visible in academic social networks. The findings suggest that scholars and practitioners should focus on TDABC rather than ABC for addressing cost in health for its simplicity, projection, and research opportunities. View Full-Text
Keywords: time-driven activity-based costing; activity-based costing; health; research impact time-driven activity-based costing; activity-based costing; health; research impact
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MDPI and ACS Style

Niñerola, A.; Hernández-Lara, A.-B.; Sánchez-Rebull, M.-V. Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field. Healthcare 2021, 9, 1113. https://doi.org/10.3390/healthcare9091113

AMA Style

Niñerola A, Hernández-Lara A-B, Sánchez-Rebull M-V. Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field. Healthcare. 2021; 9(9):1113. https://doi.org/10.3390/healthcare9091113

Chicago/Turabian Style

Niñerola, Angels, Ana-Beatriz Hernández-Lara, and Maria-Victoria Sánchez-Rebull. 2021. "Is Time-Driven Activity-Based Costing Coming out on Top? A Comparison with Activity-Based Costing in the Health Field" Healthcare 9, no. 9: 1113. https://doi.org/10.3390/healthcare9091113

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