Drivers of cost system development in hospitals: results of a survey
AbstractWhile many hospitals are under pressure to become more cost efficient, new costing systems such as Activity-based costing (ABC) may form a solution. However, the factors that may facilitate (or inhibit) cost system changes towards ABC have not yet been disentangled in a specific hospital context. Via a survey study of hospitals, we discovered that cost system development in hospitals could largely be explained by hospital specific factors. Issues such as the support of the medical parties towards cost system use, the awareness of problems with the existing legal cost system, the way hospitals and physicians arrange reimbursements, should be considered if hospitals refine their cost system. Conversely, ABC-adoption issues that were found to be crucial in other industries are less important. Apparently, installing a cost system requires a different approach in hospital settings. Especially, results suggest that hospital management should not underestimate the interest of the physician in the process of redesigning cost systems.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Elsevier in its journal Health Policy.
Volume (Year): 69 (2004)
Issue (Month): 2 (August)
Contact details of provider:
Web page: http://www.elsevier.com/locate/healthpol
Other versions of this item:
- Eddy Cardinaels & Filip Roodhooft & Gustaaf Van Herck, 2004. "Drivers of cost system development in hospitals: results of a survey," Vlerick Leuven Gent Management School Working Paper Series 2004-09, Vlerick Leuven Gent Management School.
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Jackson, Terri, 2001. "Using computerised patient-level costing data for setting DRG weights: the Victorian (Australia) cost weight studies," Health Policy, Elsevier, vol. 56(2), pages 149-163, May.
- Madorran Garcia, Cristina & de Val Pardo, Isabel, 2004. "Strategies and performance in hospitals," Health Policy, Elsevier, vol. 67(1), pages 1-13, January.
- Randolph B. Cooper & Robert W. Zmud, 1990. "Information Technology Implementation Research: A Technological Diffusion Approach," Management Science, INFORMS, vol. 36(2), pages 123-139, February.
- Devine, Kevin & O'Clock, Priscilla & Lyons, David, 2000. "Health-Care Financial Management in a Changing Environment," Journal of Business Research, Elsevier, vol. 48(3), pages 183-191, June.
- Christopher D. Ittner, 2002. "The Association Between Activity-Based Costing and Manufacturing Performance," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 711-726, 06.
- Jegers, Marc & Kesteloot, Katrien & De Graeve, Diana & Gilles, Willem, 2002. "A typology for provider payment systems in health care," Health Policy, Elsevier, vol. 60(3), pages 255-273, June.
- Eeckloo, Kristof & Van Herck, Gustaaf & Van Hulle, Cynthia & Vleugels, Arthur, 2004. "From Corporate Governance To Hospital Governance.: Authority, transparency and accountability of Belgian non-profit hospitals' board and management," Health Policy, Elsevier, vol. 68(1), pages 1-15, April.
- Eldenburg, Leslie & Kallapur, Sanjay, 1997. "Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes," Journal of Accounting and Economics, Elsevier, vol. 23(1), pages 31-51, May.
- Michael K. Chapko & Chuan-Fen Liu & Mark Perkins & Yu-Fang Li & John C. Fortney & Matthew L. Maciejewski, 2009. "Equivalence of two healthcare costing methods: bottom-up and top-down," Health Economics, John Wiley & Sons, Ltd., vol. 18(10), pages 1188-1201.
- Demeere, Nathalie & Stouthuysen, Kristof & Roodhooft, Filip, 2009. "Time-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact," Health Policy, Elsevier, vol. 92(2-3), pages 296-304, October.
- Dewaelheyns, Nico & Eeckloo, Kristof & Van Herck, Gustaaf & Van Hulle, Cynthia & Vleugels, Arthur, 2009. "Do non-profit nursing homes separate governance roles?: The impact of size and ownership characteristics," Health Policy, Elsevier, vol. 90(2-3), pages 188-195, May.
- Stamatiadis, Filippos & Eriotis, Nikolaos, 2011. "Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework," MPRA Paper 28816, University Library of Munich, Germany.
- Eriotis, Nikolaos & Stamatiadis, Filippos & Vasiliou, Dimitrios, 2011. "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," MPRA Paper 30246, University Library of Munich, Germany.
- Nikolaos Eriotis & Filippos Stamatiadis & Dimitrios Vasiliou, 2011. "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," International Journal of Economic Sciences and Applied Research (IJESAR), Technological Educational Institute (TEI) of Kavala, Greece, vol. 4(1), pages 153-184, March.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Zhang, Lei) or () The email address of this maintainer does not seem to be valid anymore. Please ask to update the entry or send us the correct address.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.