Table 1.

List of elements for reporting TDABC studies as identified by the consensus group

TDABC Steps	Essential elements	Classification	Demeere et al. (2009) [30]	Laviana et al. (2016) [31]	Akhavan et al. (2016) [32]	Mc Laughlin et al. (2014) [33]	Kaplan (2014) [34]	Donovan et al. (2014) [35]]	French et al. (2013) [39]	Kaplan AL et al. (2014) [40]	Kaplan (2014) [24]	Tseng at al. (2018) [41]	Bauer-Nilsen (2017) [42]	Yu et al. (2016) [43]	Chen et al. (2015) [44]	Thaker et al. (2016) [45]	Erhun et al. (2017) [46]
Citation (Scopus)			89	75	67	43	92	32	32	34	35	27	25	21	24	21	24
1 -Identify the study question or technologies to be assessed	(#) Are the results are being explored for general health service management or redesign and value or only to assess costs?	Required	General health service management or redesign	General health service management or redesign	Assessing costs and compare with traditional method	General health service management or redesign	General health service management or redesign	Assess costs and compare with traditional method	General health service management or redesign	General health service management or redesign	General health service management or redesign	General health service management or redesign	Assessing costs and compare with traditional method	Assessing costs and compare with traditional method	Assessing costs and compare with traditional method	Building a value framework	General health service management or redesign
	(#) Is the clinical pathway, technology or procedure studied justified because of an interest from government, hospital, society or a Health Technology Assessment analysis?	Required	Yes - hospital/clinic	Yes, hospital	Yes, hospital	Yes, hospital	Yes, hospital	Yes, hospital	Yes, hospital	Yes, hospital	Yes, hospital	Yes, hospital	Yes, hospital	Yes, hospital	Yes, hospital	Yes, society	Yes, hospital
	(#) Is the TDABC method selection being justified?	Required	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
2 - Map the process: the care-delivery value chain	(#) Are authors using specific methodologies to design the care pathway?	Suggested	No	No	No	Yes, BPMN, Delphi	Yes, Industrial engineering expertise	No	No	Yes, Industrial engineering expertise	No	Yes, Industrial engineering expertise	No	Yes, Lean and Six Sigma	No	No	No
	(#) Are authors exploring a multidisciplinary team to apply the TDABC? (Design the process, correctly consider clinical characteristics, correctly evaluate costs)	Required	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	yes
	(#) Are authors reporting activities in the process map on a macro level?	Required	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
	(#) Are authors reporting activities in the process map on a micro level?	Suggested	No	Yes	Yes	No	Yes	No	No	No	Yes	Yes	No	Yes	No	Yes	No
	(#) Is the full process map (or a part of) being presented in a picture or graphic display?	Suggested	Yes	Yes	Yes	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
3 - Identify the main resources used in each activity and department	(#) Is a table or a map being presented to illustrate the association between activities and resources?	Suggested	Yes	No	No	Yes	No	No	No	Yes	Yes	Yes	No	Yes	No	No	Yes
	(#)Are authors reporting an observation in-situ approach to better identify resources used in each activity?	Required	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
	(#) Are authors interviewing the professionals to better identify resources used in each activity?	Required	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
4 - Estimate the total cost of each resource group and department	(#) When using hospital financial database, it is being explained how the finance department was involved to access data?	Suggested	No	No	No	No	Yes	Yes	Yes	Yes	Yes	Yes	No	Yes	No	No	Yes
	(#) When using external financial databases, is it being defined which one and how data were accessed?	Required when authors are using national financial databases	NA	NA	NA	NA	NA	Medicare	NA	NA	NA	NA	Medicare	Combined salary references from different Medical Associations	NHS	NA	NA
	(#) When mixed financial database are being used (for example, salaries from external reference and structural costs from the hospital) is the source of each data variable being stated?	Suggested	NA	NA	NA	NA	NA	Yes	NA	NA	NA	NA	Yes	Yes	Yes	NA	NA
	(#) Did the authors explain how the overhead costs are being considered?	Suggested	No	No	Yes	Yes	Yes	Yes	No	No	Yes	Yes	No	No	No, it is being assessed only direct costs	No	No
5 - Estimate the capacity of each resource and calculate capacity cost rate (CCR-$/h)	(#) Are authors defining if the capacity data used represents the total capacity per resource or it is being considered an expected idleness?	Suggested	Yes, an expected idleness was considered	Yes, an expected idleness was considered	Yes, an expected idleness was considered	Yes, an expected idleness was considered	Yes, an expected idleness was considered	Yes, an expected idleness was considered	Yes, an expected idleness was considered	Yes, an expected idleness was considered	Yes, an expected idleness was considered	no	No	No	No	No	Yes, an expected idleness was considered
	(#) When authors are considering an expected idleness, it is being explained how real performance data were collected and analyzed?	Suggested	No	No	No	No	Yes	No	No	No	No	NA	NA	NA	NA	NA	Yes
6 - Analyze the time estimates for each resource used in an activity	(#) Are authors explaining how time data was collected?	Suggested	Yes	Yes	Yes	Yes	No	Yes	Yes	Yes	Yes	yes	Yes	Yes	No	Yes	Yes
	(#) Are authors using interviews with professionals in addition to medical record review to estimate time data?	Suggested	No	Yes	Yes	Yes	No	Yes	No	Yes	Yes	yes	Yes	Yes	No	Yes	Yes
	(#) When using chronanalysis, is it being explained how the sample of data was defined?	Required	Yes - defined a sample	Yes - defined a sample	NA	NA	NA	NA	NA	NA	NA	NA	NA	NA	No	Yes, defined sample	No
	(#) Is digital technology being used to collect real time data, such as mobile app, wearable, drone, etc.?	Suggested	No	No	No	No	No	No	No	No	No	No	No	No	No	No	No
7 - Calculate the total cost of patient care and cost-data analytics	(#) Is the median or average cost per patient (or per technology) being calculated?	Required	Yes	Yes	Yes	No	It was not presented cost results; the paper is focused on express the cost-saving opportunities identified	No, the article focuses the discussion in compare TDABC with RVU cost methods.	Yes	Yes	No, the paper explores how TDABC can be used to increase value, orient redesign actions and decrease costs without impact outcomes.	Yes	Yes	Yes	Yes	Yes	The paper is a methodological paper to orient process as costs comparisons between centers, but do not details cost results.
	(*) Are authors presenting the cost per each patient included in the sample? (Chart bar, table, etc.)?	Suggested	No	No	No	no			No	No		No	No	No	No	No
	(*) Is the median or average cost per activity on a macro level being presented?	Required	Yes	Yes	Yes	Yes			Yes	Yes		Yes	Yes	Yes	Yes	Yes
	(*) Is the median or average cost per activity on a micro level being presented?	Suggested	No	No	No	No			No	No		No	No	No	No	No
	(#*) Is the median or average cost per resource being presented?	Required	No	No	Yes	No			No	Yes		No	No	No	Yes	No
	(*) Are authors exploring statistical analyses to better understand costs along the process of care?	Suggested	No	No	No	No			Yes	No		No	No	No	No	Yes
	(#*) If the objective was to use the study to support management and value decisions, are authors reporting how value increasing was achieved or if they are planning to achieve it?	Required	Yes	Yes	NA	Yes	Yes	Yes	Yes	NA	Yes	Yes	NA	NA	NA	Yes	Yes