Literature DB >> 33736629

A feasibility study using time-driven activity-based costing as a management tool for provider cost estimation: lessons from the national TB control program in Zimbabwe in 2018.

J Chirenda1, B Nhlema Simwaka2, C Sandy3, K Bodnar4, S Corbin5, P Desai4, T Mapako1,6, S Shamu1, C Timire3, E Antonio7, A Makone7, A Birikorang5, T Mapuranga3, M Ngwenya8, T Masunda3, M Dube3, E Wandwalo5, L Morrison5, R Kaplan4.   

Abstract

BACKGROUND: Insufficient cost data and limited capacity constrains the understanding of the actual resources required for effective TB control. This study used process maps and time-driven activity-based costing to document TB service delivery processes. The analysis identified the resources required to sustain TB services in Zimbabwe, as well as several opportunities for more effective and efficient use of available resources.
METHODS: A multi-disciplinary team applied time-driven activity-based costing (TDABC) to develop process maps and measure the cost of clinical pathways used for Drug Susceptible TB (DS-TB) at urban polyclinics, rural district and provincial hospitals, and community based targeted screening for TB (Tas4TB). The team performed interviews and observations to collect data on the time taken by health care worker-patient pairs at every stage of the treatment pathway. The personnel's practical capacity and capacity cost rates were calculated on five cost domains. An MS Excel model calculated diagnostic and treatment costs.
FINDINGS: Twenty-five stages were identified in the TB care pathway across all health facilities except for community targeted screening for TB. Considerable variations were observed among the facilities in how health care professionals performed client registration, taking of vital signs, treatment follow-up, dispensing medicines and processing samples. The average cost per patient for the entire DS-TB care was USD324 with diagnosis costing USD69 and treatment costing USD255. The average cost for diagnosis and treatment was higher in clinics than in hospitals (USD392 versus USD256). Nurses in clinics were 1.6 time more expensive than in hospitals. The main cost components were personnel (USD130) and laboratory (USD119). Diagnostic cost in Tas4TB was twice that of health facility setting (USD153 vs USD69), with major cost drivers being demand creation (USD89) and sputum specimen transportation (USD5 vs USD3).
CONCLUSION: TDABC is a feasible and effective costing and management tool in low-resource settings. The TDABC process maps and treatment costs revealed several opportunities for innovative improvements in the NTP under public health programme settings. Re-engineering laboratory testing processes and synchronising TB treatment follow-up with antiretroviral treatments could produce better and more uniform TB treatments at significantly lower cost in Zimbabwe.

Entities:  

Keywords:  Pathway to care cycles; Provider cost; Time driven activity-based costing; Tuberculosis

Year:  2021        PMID: 33736629      PMCID: PMC7977596          DOI: 10.1186/s12913-021-06212-x

Source DB:  PubMed          Journal:  BMC Health Serv Res        ISSN: 1472-6963            Impact factor:   2.655


  7 in total

1.  How to solve the cost crisis in health care.

Authors:  Robert S Kaplan; Michael E Porter
Journal:  Harv Bus Rev       Date:  2011-09

2.  Time-driven activity-based costing.

Authors:  Robert S Kaplan; Steven R Anderson
Journal:  Harv Bus Rev       Date:  2004-11

3.  Outcomes of antiretroviral therapy among younger versus older adolescents and adults in an urban clinic, Zimbabwe.

Authors:  C M J Matyanga; K C Takarinda; P Owiti; T Mutasa-Apollo; O Mugurungi; L Buruwe; A J Reid
Journal:  Public Health Action       Date:  2016-06-21

4.  Access to second-line drug susceptibility testing results among patients with Rifampicin resistant tuberculosis after introduction of the Hain® Line Probe Assay in Southern provinces, Zimbabwe.

Authors:  Collins Timire; Charles Sandy; Ajay M V Kumar; Mkhokheli Ngwenya; Barbara Murwira; Kudakwashe C Takarinda; Anthony D Harries
Journal:  Int J Infect Dis       Date:  2019-02-15       Impact factor: 3.623

Review 5.  Facilitators and barriers to effective primary health care in Zimbabwe.

Authors:  Sunanda C Ray; Nyasha Masuka
Journal:  Afr J Prim Health Care Fam Med       Date:  2017-11-28

6.  Comparison of two active case-finding strategies for community-based diagnosis of symptomatic smear-positive tuberculosis and control of infectious tuberculosis in Harare, Zimbabwe (DETECTB): a cluster-randomised trial.

Authors:  Elizabeth L Corbett; Tsitsi Bandason; Trinh Duong; Ethel Dauya; Beauty Makamure; Gavin J Churchyard; Brian G Williams; Shungu S Munyati; Anthony E Butterworth; Peter R Mason; Stanley Mungofa; Richard J Hayes
Journal:  Lancet       Date:  2010-10-09       Impact factor: 79.321

7.  Zimbabwe's national third-line antiretroviral therapy program: Cohort description and treatment outcomes.

Authors:  Cleophas Chimbetete; Tinei Shamu; Olivia Keiser
Journal:  PLoS One       Date:  2020-03-02       Impact factor: 3.240

  7 in total

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