Identifying cost-saving opportunities for surgical care via multicenter time-driven activity-based costing (TDABC) analysis as exemplarily shown for cholecystectomy

Ana Paula Beck da Silva Etges, Luciane Nascimento Cruz, Rosane Paixão Schlatter, Jeruza Neyeloff, Eliziane Ferranti, Luciane Kopittke, Altacilio Aparecido Nunes, José Sebastião dos Santos, Andrea Queiroz Ungari, José Albuquerque de Figueiredo Neto, José Luiz Nogueira, Renata Melo de Assis, Leila Beltrami Moreira, Carisi Anne Polanczyk