Object. To date, health care providers have devoted significant efforts to improve performance regarding patient
safety and quality of care. To address the lagging involvement of health care providers in the cost component of the
value equation, UCLA Health piloted the implementation of time-driven activity-based costing (TDABC). Here, the
authors describe the implementation experiment, share lessons learned across the care continuum, and report how
TDABC has actively engaged health care providers in costing activities and care redesign.