Time-Driven Activity-Based Costing in IR

The United States spends more than 17% of its gross domestic product on health care services. Although national health care spending has recently slowed, its burden on the economy continues to be a major challenge that has caused patients, health care workers, and policy makers alike to demand reform (1,2). Current reform proposals focus on expanding access and coverage to the system but do not address the fundamental issue of how to lower actual costs without having an adverse impact on quality and patient outcomes.