Micro-costing Telehealth Service Delivery

Project Overview

Micro-costing in healthcare economics refers to using granular unit costs and resource utilization to estimate the precise cost of a particular intervention.  Our modified time-driven activity-based costing (TDABC) method will utilize virtually collected data to develop workflow maps to estimate personnel cost per event and compare those to similar events conducted in-person. This approach can inform important decisions including: 1) which programs to maintain; 2) how best to improve efficiency; 3) which factors in a program’s workflow can be changed to achieve the most efficient process; 4) what is the contribution margin of specific telehealth and virtual care services; and 5) what is the parity relationship between provision of in-person and tele/virtual care modalities.