TDABC: An Efficient System for Calculating the Costs of Health Care Services for Road Accident Victims

Résumé

The present study aims at investigating the potential of the Time-Driven Activity Based Costing (TDABC) system for calculating the costs of health care services for road accident victims (VRA). The latter could be efficient in terms of understanding the process of consumption, the use of resources as well as the accurate evaluation of the cost of care provision with the aim of making appropriate decisions.

To that end, we approached models for calculating the costs of health care services for road accident victims regarding three main dimensions: during transport, in hospital and at home. We conducted a search of scientific articles written in both French and English in Web of Science, PubMed/MEDLINE and Scopus databases.

Ten studies met the inclusion criteria, in various health care-related disciplines such as surgery, home care, general health care services and pre-hospital transport.

This led us to conclude that the capacity of the TDABC method is likely to be applied in the full cycle of health care of motor vehicle accident victims. The purpose of this work is to provide health care organizations and policy makers with an overview of TDABC costing practices associated with the health care cycle of road accidents victims. In this respect, it will also be a question of describing how the said method can be applied in the health care services of road traffic accident victims.