@article{articlebcfa4439,
title   = {Identifying cost-saving opportunities for surgical care via multicenter time-driven activity-based costing (TDABC) analysis as exemplarily shown for cholecystectomy},
author = {Etges, Ana Paula Beck da Silva and Cruz, Luciane Nascimento and Schlatter, Rosane Paixão and Neyeloff, Jeruza and Ferranti, Eliziane and Kopittke, Luciane and Nunes, Altacilio Aparecido and Santos, José Sebastião dos and Ungari, Andrea Queiróz and Figueiredo Neto, José Albuquerque de and Nogueira, José Luiz and Assis, Renata Melo de and Moreira, Leila Beltrami and Polanczyk, Carisi Anne},
year = {2022},
doi = {10.21037/jhmhp-21-34},
journal   = {Journal of Hospital Management and Health Policy}
}