A Global Management System for Tracking Healthcare Costs

Activity-based costing and management (ABC/M) is a new multi-country initiative to track resource allocation and funding for HIV services throughout sub-Saharan Africa. At the center of this is a gold standard approach to cost accounting known as time-driven activity-based costing (TDABC). The principle underlying this is simple: measure the cost of resources for patients using time as the measurement unit, while also adding in the cost of consumables. This initiative is remarkable in that it will generate highly-detailed information, down to the patient level, allowing country governments and global institutions to align and optimize their investments.

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ABC/M strives to optimize the arrangement of inputs that produces the best ratio of cost to outcomes - including patient health and satisfaction.