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L'ABC à l'hôpital:le cas de la chirurgie infantile

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Author Info
Thierry Nobre ()
Noëlle Biron (Université Louis Pasteur Strasbourg 1)
Abstract

This article reports on the attempt to carry out Activity-Based-Costing (ABC) in a surgical department of a university hospital. The cost-accounting system proposed by responsible governmental agencies provokes users reactions which are aimed at combining the methods recommended by Health Care Ministry with other approaches in order to improve the current system. The results confirm the existence of a cross-subsiding mechanism between different pathological categories.

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File URL: http://www.u-bourgogne.fr/LEG/rev/052105.pdf
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Publisher Info
Article provided by Editions Economica in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 5 (2002)
Issue (Month): 2 (June)
Pages: 85-105
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:dij:revfcs:v:5:y:2002:i:q2:p:85-105

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Related research
Keywords: Activity-Based-Costing; hospital; cross-subsiding mechanism;

Find related papers by JEL classification:
I19 - Health, Education, and Welfare - - Health - - - Other
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

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This page was last updated on 2009-12-17.

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