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Costing Implementation Strategies with Time-Driven Activity-Based Costing

Costing Implementation Strategies with Time-Driven Activity-Based Costing

Introduction

In the realm of special education and therapy services, understanding the costs associated with implementing evidence-based practices (EBPs) is crucial. A recent research article titled A pragmatic method for costing implementation strategies using time-driven activity-based costing offers a novel approach to estimating these costs. This method combines Time-Driven Activity-Based Costing (TDABC) with the Proctor framework, providing a structured way to evaluate and manage the costs of implementation strategies.

Understanding Time-Driven Activity-Based Costing (TDABC)

TDABC is a micro-costing method that provides detailed cost data through process mapping. This approach is particularly useful when costs are primarily driven by personnel time. The steps involved in TDABC include:

Integrating the Proctor Framework

The Proctor framework guides the specification and reporting of implementation strategies. It involves naming the strategy, defining it conceptually, and operationalizing it by specifying:

Benefits for Practitioners

For practitioners in special education and therapy services, implementing TDABC combined with the Proctor framework can lead to several benefits:

Encouragement for Further Research

While this method offers a robust framework for cost estimation, it also opens avenues for further research. Practitioners are encouraged to explore how this approach can be tailored to their specific contexts and to contribute to the growing body of knowledge in implementation science.

Conclusion

By adopting the TDABC method and the Proctor framework, practitioners can gain a deeper understanding of the costs associated with implementation strategies. This not only aids in financial planning but also supports the effective adoption of EBPs in educational settings.

To read the original research paper, please follow this link: A pragmatic method for costing implementation strategies using time-driven activity-based costing.


Citation: Cidav, Z., Mandell, D., Pyne, J., Beidas, R., Curran, G., & Marcus, S. (2020). A pragmatic method for costing implementation strategies using time-driven activity-based costing. Implementation Science, 15(28). https://doi.org/10.1186/s13012-020-00993-1
Marnee Brick, President, TinyEYE Therapy Services

Author's Note: Marnee Brick, TinyEYE President, and her team collaborate to create our blogs. They share their insights and expertise in the field of Speech-Language Pathology, Online Therapy Services and Academic Research.

Connect with Marnee on LinkedIn to stay updated on the latest in Speech-Language Pathology and Online Therapy Services.

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