Time is money: a systematic review of time directed activity based costing in spine surgery

Key Points

• The aim is to evaluate the effectiveness of time directed activity based costing (TDABC) in spine surgery cost analysis.
• Conducted a systematic review of existing studies on TDABC in spine surgery.
• Evaluated methodologies used across different studies to identify variations.
• Assessed the need for standardized protocols in costing methods.
• TDABC provides a more detailed view of costs associated with spine surgery.
• Inconsistencies in methodology hinder direct comparisons across studies.
• Standardized protocols could enhance TDABC's effectiveness in cost management and efficiency.