TDABC study for go-to-market decision-making

An American multi-national corporation specializing in medical devices, pharmaceuticals, and consumer goods.

Backgrounds and Objectives

1. To understand the true cost of care delivery per episode of Surgical Procedure X in Japan
2. To ascertain key factors for enhancing operational efficiency to aid The Client in developing their product development and market entry strategy for Japan


Phase 1 – Delineating the flow of clinical activities in each instance Surgical Procedure X in terms of time as well as human & non-human resources.

Phase 2 – Determining the costs involved, cost drivers and resource utilization patterns by aggregating and analyzing raw data (personnel, consumables, overhead etc.) obtained from the partner hospital.

Phase 3 – Benchmarking analysis of clinical outcomes of partner hospital.


The results of the TDABC evaluation were combined with a further Work-in-Motion (WiM) analysis involving predictive modelling of scenarios involving reusable versus single-use equipment in the surgical workflow.
The Client was empowered to make a well-informed go/no-go decision on its product development / marketing plans, fortified by quantitative analyses of the underlying potential of the Japanese market.