PhD defence M. (Maura) Leusder

Accounting for the Start of Life: Shifting practices, costs, and value in an IVF clinic

On Friday 14 November 2025, M. Leusder will defend the doctoral thesis titled: Accounting for the Start of Life: Shifting practices, costs, and value in an IVF clinic

Promotor
Prof. dr. ir. C.T.B. Ahaus
Promotor
Prof. dr. C.G.J.M. Hilders
Co-promotor
Dr. H.J. van Elten
Date
Friday 14 Nov 2025, 10:30 - 12:00
Type
PhD defence
Space
Senate Hall
Building
Erasmus Building
Location
Campus Woudestein
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Below is a brief summary of the dissertation:

Healthcare costs keep rising, staff shortages are worsening, and demand for care continues to grow. Still, little is known about how costs and resources can best be managed, particularly in personalized care.
This thesis brings together eight studies that examine both the technical and social sides of cost management in relation to value-based healthcare. The insights were translated into a dashboard and cost management system.
A review of the literature identified good practices in cost management. A long-term study in a Dutch fertility clinic showed how major cost differences arise, even when staff follow protocols, because care is personalized. For example, “In-vitro Fertilization” treatments ranged from €2,740 to €4,089, which reimbursements don’t cover. A new method was developed: time-driven activity-based costing with process mining (TDABC-PM). It tracks patient-level differences in workload, resource use, and costs. Using TDABC-PM, data from 4,190 patient pathways (18,445 treatments) were analysed. This led to three pathway redesigns, which reduced staff burden and saved €322–€1,998 per patient. Patients achieved pregnancy faster, generating savings for the Dutch healthcare system (€1.3 million). Yet, because reimbursements do not cover costs, clinics now face financial losses. Focussing on this setting is socially relevant, as 1 in 6 adults face fertility problems during their lifetime. Lastly, a survey across a variety of medical domains (n=217) showed that when staff use such enabling cost data, their psychological wellbeing, motivation, and cost management behaviour improve. 
Overall, the thesis shows how cost management systems can improve value, reduce waste, and improve workforce wellbeing.

More information


The public defence will begin exactly at 10.30 hrs. The doors will be closed once the public defence starts; latecomers may be able to watch on the screen outside. There is no possibility of entrance during the first part of the ceremony. Due to the solemn nature of the ceremony, we recommend that you do not take children under the age of 6 to the first part of the ceremony. 

A live stream link has been provided to the candidate. 

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