<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2183-1351</journal-id>
<journal-title><![CDATA[Acta Radiológica Portuguesa]]></journal-title>
<abbrev-journal-title><![CDATA[Acta Radiol Port]]></abbrev-journal-title>
<issn>2183-1351</issn>
<publisher>
<publisher-name><![CDATA[Sociedade Portuguesa de Radiologia e Medicina Nuclear]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2183-13512024000300006</article-id>
<article-id pub-id-type="doi">10.25748/arp.37064</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Time-Driven Activity-Based Costing in Healthcare - Application in Computed Tomography Studies]]></article-title>
<article-title xml:lang="pt"><![CDATA[Time-Driven Activity-Based Costing no Setor da Saúde - Aplicação nos Estudos de Tomografia Computorizada]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Oliveira]]></surname>
<given-names><![CDATA[Catarina Alexandra Albuquerque]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Silva]]></surname>
<given-names><![CDATA[Rui Jorge Rodrigues da]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
<xref ref-type="aff" rid="Aaf"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Unidade Local de Saúde de Trás-os-Montes e Alto Douro, EPE Serviço de Imagiologia ]]></institution>
<addr-line><![CDATA[Vila Real ]]></addr-line>
<country>Portugal</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,University of Trás-os-Montes and Alto Douro-UTAD CETRAD Research Center ]]></institution>
<addr-line><![CDATA[Vila Real ]]></addr-line>
<country>Portugal</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,University of Beira Interior NECE-Research Center in Business Sciences ]]></institution>
<addr-line><![CDATA[Covilha ]]></addr-line>
<country>Portugal</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<volume>36</volume>
<numero>3</numero>
<fpage>6</fpage>
<lpage>11</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_arttext&amp;pid=S2183-13512024000300006&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_abstract&amp;pid=S2183-13512024000300006&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_pdf&amp;pid=S2183-13512024000300006&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The healthcare service sector is characterized by constantly changing environments and high costs, requiring continuous, efficient supervision and control. It can thus greatly benefit from the implementation of cost models, which allow more accurate cost management. This study focuses on the application of time-driven activity-based costing to calculate the costs of computed tomography exams in a Portuguese public hospital. The study covers three subcases: one anatomical section without contrast administration, one section with contrast administration and three sections with contrast administration. In addition to the typical application of the method, two adjustments were introduced: one with the change of the practical vs theoretical capacity ratio (65% instead of 85%) and another with the inclusion of standby resources. The application of this method, in addition to allowing cost assessment and allocation, also enabled areas without added value and potential improvements to be identified, namely the cost-effectiveness human resources through scheduling exams with and without contrast in independent shifts. The present work fills a gap identified in the application of costing methods in healthcare services, whose existence is still incipient and contributes to raising awareness of the importance of cost control in healthcare services.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo O setor da saúde é uma área em constante mudança e com custos elevados, exigindo uma supervisão contínua e controlo eficiente ao seu funcionamento. A implementação de modelos de custos é uma das ferramentas de gestão que permite auxiliar nesse processo. O presente trabalho descreve a aplicação do modelo de custeio baseado em atividades orientado pelo tempo (Time-Driven Activity-Based Costing) para determinar os custos dos exames de Tomografia Computadorizada num hospital público português. O estudo abrangeu três subcasos: aquisição de um segmento anatómico sem administração de contraste, um segmento anatómico com administração de contraste e três segmentos anatómicos com administração de contraste. Para além da aplicação do método, foram introduzidos dois ajustes, nomeadamente um com a alteração do rácio capacidade prática versus capacidade teórica (65 % em vez de 85%) e outro com a inclusão de recursos em standby. A aplicação do método, além de permitir a avaliação dos custos e sua alocação, também permitiu identificar áreas sem valor agregado e potenciais melhorias no processo, das quais se destaca a possibilidade de rentabilidade dos recursos humanos através do agendamento de exames com e sem contraste, em turnos independentes. O presente trabalho pretende assim preencher uma lacuna identificada na aplicação de métodos de custeio na área da saúde e contribuir para a consciencialização da importância do controlo de custos nos serviços de saúde.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[Time-driven activity-based costing (TDABC)]]></kwd>
<kwd lng="pt"><![CDATA[Método de custeio]]></kwd>
<kwd lng="pt"><![CDATA[Radiologia]]></kwd>
<kwd lng="pt"><![CDATA[Imagem médica]]></kwd>
<kwd lng="pt"><![CDATA[Tomografia computadorizada (TC).]]></kwd>
<kwd lng="en"><![CDATA[Time-driven activity-based costing (TDABC)]]></kwd>
<kwd lng="en"><![CDATA[Costing method]]></kwd>
<kwd lng="en"><![CDATA[Radiology]]></kwd>
<kwd lng="en"><![CDATA[Medical imaging]]></kwd>
<kwd lng="en"><![CDATA[Computed tomography (CT).]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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