TDABC: a tool for evaluation of mediation in health sector?

Abstract

Mediation is a new obligation in health care sector, even if the supervisory authorities have not clarified the question of her funding system. To enhance mediation in a network of mediators, we used the Time Driven Activity Based Costing (TDABC) approach to develop an evaluation tool. Intervention research consists to develop a suitable methodology for the implementation of TDABC. TDABC provides the cost of activities needed to execute mediation. It’s a relatively low cost in terms of profits directly traceable or not this mission. However, TDABC has some limitations including time estimation, principal allocation of resources consumed. If literature develops the instrumental aspect of TDABC, the results show that it could play a role of boundary object in the network of mediators. It allows to make visible the invisible informal practices and the value of mediation even if it cannot be counted.