Developing time-driven activity-based costing at the national level to support policy recommendations for radiation oncology in Belgium

We use time-driven activity-based costing (TDABC) to estimate the cost of radiation treatments at national level. Although TDABC has mostly been applied hospital level, we demonstrate its potential costs which can provide health policy recommendations. Contrary work on reimbursement or charges representing care system perspective, focus resource from perspective service providers. Using example Belgian inputs and results, discuss development a model. also present insights into challenges that arose during model design implementation. Finally, recent examples implications in Belgium as well some caveats should be considered when developing allocation models