Stroke Rehabilitation Care Pathway Informed by Time-Driven Activity-Based Costing

Abstract Background: Stroke is still the leading global cause of mortality and morbidity. To address its social and financial burden, the Early Supported Discharge Program (ESD) can be an effective in addition to telerehabilitation. While evidence supports this approach, limited knowledge exists regarding the cost of such interventions relative to the potential benefits. Leveraging the principles of value-based healthcare, Time-Driven Activity-Based costing (TDABC) is a method used to estimate the costs of healthcare resources. The aim of this study was to use the TDABC in estimating the costs of the ESD program, before and after the introduction of virtual healthcare during the COVID-19 pandemic.