Gomes, João MarquesKnie, Aurel Adrian2022-07-272022-07-272022-01-182021-12-17http://hdl.handle.net/10362/142471TDABC is a promising concept with great potential to reveal the variabilities of health care processes as well as costs. However, its widespread adaption has yet to happen. To identify the barriers and facilitators of TDABC implementations, several expert interviews with hospital accountants, clinical personnel, IT experts, and TDABC specialists were conducted. Barriers in adopting TDABC present, the data availability and quality in care providers, the resource-intensive measuring process, and the alignment of included actors on the goal of value. New reimbursement approaches, as well as the exploitation of available technologies, could potentially facilitate TDABC implementations.engHealthcareValue-based health careBusiness strategyManagerial accountingTime-diven activity-based costingProcess mappingmaster thesis203021924