Calculation of Costs based on Time-driven Activities (TDABC) during Hospital Nutritional Care in High-cost Pathologies such as Stomach, Colon and Rectal Cancer with Malnutrition

Background & Aim: An optimal nutritional care process with costs that contribute to the sustainability of hospitals, contributes to reduce the complications associated with states of malnutrition in oncological pathologies. Methods: We analyzed the nutritional care costs of 471 patients with stomach cancer pathologies 39.5%, followed by colon cancer 37.98%, and rectal cancer 23.79%, in order to know the real cost caused by applying the methodology of cost based on time invested per activity (TDABC). Results: In the ADHD analysis, it was shown that a nutritional intervention model favors the control of costs and opportunities for improvement, actively involving physicians, clinical teams and administrative staff in charge of the cycle of care, allowing a net profit of 3.7% to be established. Conclusions: It was found that a nutritional care process based on time-driven activities optimizes care times and generates a positive net profit as part of comprehensive care. Keywords: Analysis, Cost, Health care costs, Hospitalization, Clinical oncology, Malnutrition