Analysis of the Cesarean Section Unit Cost With the Time-Driven Activity-Based Costing Method: A Narrative Review

It is necessary to think about a method of determining the cost of a cesarean section that is in accordance with the real conditions in a private hospital so that the hospital does not suffer losses. The research objective was to determine the method of calculating the unit cost of Caesarean section surgery at PKU Muhammadiyah Bantul Hospital based on the Time driven Activity Based Costing method. We conducted a narrative review of various scientific articles that reported the TDABC in cesarean surgery. Search Strategy We searched the Pubmed database, Elsevier and google scholar without language or time restrictions for articles that met the selection criteria. From selected journals, we extract unit cost data or procedure models from all included studies, study designs and methods, including results, conclusions, and limitations. Data extraction results are then presented descriptively and narrated in the results section. The results of the research on the cost of care for benign prostatic hyperplasia using Time Driven Activity Based Costing (TD-ABC) show that. There are variations in patient care unit ccost depending on the type of value chain that each patient passes. Based on the results of previous studies, it is expected that the unit cost of cesarean section using TD-ABC is more in line with reality. Based on the research results, it is expected that TD-ABC can determine the unit cost of cesarean section according to the real conditions in PKU Muhammadiyah Bantul Hospital.

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