Systematic review compares time directed activity based costing efficacy in spine surgery, highlighting the need for standardized methodologies.
TDABC offers a more granular and accurate method for analyzing spine surgery costs. However, variation in methodology across studies limits comparability. Standardized protocols and direct comparisons with traditional costing methods are needed to fully leverage TDABC's potential for improving cost management and care efficiency.
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Singh et al. (2026) studied this question.
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