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Quelques suggestions pour améliorer la pratique de la comptabilité hospitalière des établissements publics de santé

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  • Alain Sommer
  • Jean de Kervasdoué

Abstract

Management tools must keep pace with quick changes in the environment of health care institutions. The authors propose some avenues for improvement: avoid the disadvantages of conglomerates by separating income statements, balance sheet accounts and financing accounts; adapt the separation of authorizing and accounting officers to the new processes resulting from the IT revolution (artificial intelligence, robot process automation, platforms, e-admission, etc.); redesign the work units of medical and technical services, in particular the relative cost indexes (RCI); make ?omogeneous patient groups? (GHM) more homogeneous in terms of treatment; adapt the activity-based financing method to ensure the funding of capital investments; better understand the reality of medical and technical cost centers; define regular interim management accounts. Classification JEL : I10, I11, I18.

Suggested Citation

  • Alain Sommer & Jean de Kervasdoué, 2021. "Quelques suggestions pour améliorer la pratique de la comptabilité hospitalière des établissements publics de santé," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 197-211.
    • Handle: RePEc:cai:refaef:ecofi_143_0197
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    More about this item

    JEL classification:

    • I10 - Health, Education, and Welfare - - Health - - - General
    • I11 - Health, Education, and Welfare - - Health - - - Analysis of Health Care Markets
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health

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