Identifying cost-saving opportunities for surgical care via multicenter time-driven activity-based costing (TDABC) analysis as exemplarily shown for cholecystectomy

National Institute of Science and Technology for Health Technology Assessment (IATS), CNPq/Brazil (project: 465518/2014-1), Epidemiology Program, School of Medicine, UFRGS, Porto Alegre, RS, Brazil. School of Technology, Pontifícia Universidade Católica do Rio Grande do Sul, Porto Alegre, RS, Brazil; National Institute of Science and Technology for Health Technology Assessment (IATS), CNPq/Brazil (project: 465518/2014-1), Hospital Moinhos de Vento (HMV), Porto Alegre, RS, Brazil; National Institute of Science and Technology for Health Technology Assessment (IATS), CNPq/Brazil (project: 465518/2014-1), Hospital de Clínicas de Porto Alegre, Porto Alegre, RS, Brazil; Hospital Nossa Senhora da Conceição, Porto Alegre, RS, Brazil; University of São Paulo (FMRP-USP), Hospital das Clínicas, School of Medicine Ribeirão Preto, Ribeirão Preto, SP, Brazil; Federal University of Maranhão (UFMA), Hospital Universitário Presidente Dutra, São Luís, MA, Brazil; Federal University of Mingas Gerais (HC-UFMG), Hospital das Clínicas, Belo Horizonte, MG, Brazil; Hospital de Clínicas de Porto Alegre, Health Technology Assessment Division (NATS), Porto Alegre, RS, Brazil; National Institute of Science and Technology for Health Technology Assessment (IATS), CNPq/Brazil (project: 465518/2014-1), Graduate Cardiology Program, School of Medicine, Federal University of Rio Grande do Sul, Porto Alegre, RS, Brazil, Hospital Moihos de Vento, Porto Alegre, RS, Brazil Contributions: (I)Conception and design: APBDS Etges, LN Cruz, RP Schlatter, J Neyeloff, CA Polanczyk; (II) Administrative support: APBDS Etges, LN Cruz, RP Schlatter, J Neyeloff, CA Polanczyk; (III) Provision of study materials or patients: L Kopittke, AA Nunes, JSD Santos, AQ Ungari, JA Figueiredo Neto, J Neyeloff, RM de Assis, LB Moreira; (IV)Data collection: APBDS Etges, LN Cruz, RP Schlatter, JN, L Kopittke, AA Nunes, JSD Santos, AQ Ungari, JA Figueiredo Neto, J Neyeloff, RM de Assis, LB Moreira, CA Polanczyk; (V)Analysis and interpretation: APBDS Etges, LN Cruz, RP Schlatter, J Neyeloff, CA Polanczyk; (VI)Writing the article: all authors: All authors; (VII)Final approval of the article: all authors: All authors. Correspondence to: Carisi Anne Polanczyk. Ramiro Barcelos, 2350, building 21507, 90035-903 Porto Alegre, RS, Brazil. Email: cpolanczyk@hcpa.edu.br.

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