OBJECTIVES: TDABC is a long-term strategy that aims to define an accurate measure of labor productivity and to identify its determinants. The objective of this study is implementation of TDABC in an ophthalmic clinic. It aims to fill the current gaps by delivering evidence-based recommendations for improving performance and on the determinants of labor productivity, increased capacity, possibly including outcomes measurement.

METHODS: TDABC is a methodology that calculates the costs of healthcare resources consumed as a patient moves along a care process by building processed maps. TDABC system follows a bottom-up approach - costing strategy and financial outcomes. The unit cost per activity is obtained by adding the individual cost of all the tasks necessary for its execution.

RESULTS:

CONCLUSIONS: TDABC provides a framework to identify process improvements for health care delivery. TDABC, by establishing a capacity cost rate for each resource consumed in a care process provides a blueprint to assist providers to implement efficiencies and make cost-conscious decisions. A multi-disciplinary, value-based care framework incorporating TDABC provides the tools to demonstrate “value” at local level and beyond.