Case study / Aneurin Bevan University Health Board - Time-driven activity-based costing

Aneurin Bevan is on a journey towards delivering value-based healthcare. It wants its decisions to be based on a balanced view of the resources used, the activities undertaken and the quality and outcomes delivered for individual patients and society in general. This case study examines how the health board has piloted its value approach in a clinically led improvement project focused on the treatment pathway for osteoarthritis of the knee. It provides an overview of the organisation’s use of time-driven activity based costing to understand the relative costs of each step of the pathway and the productivity of each resource