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Il Time-Driven Activity-Based Costing per la gestione dei costi in logica di spending review: riflessioni da un caso di azienda ospedaliera

Author

Listed:
  • Cristina Campanale
  • Lino Cinquini
  • Andrea Tenucci

Abstract

Questa ricerca si propone un duplice obiettivo: da un lato arricchire la letteratura sul cambiamento degli strumenti di costing, ponendo l?accento su quegli elementi che possono facilitare o limitare il cambiamento, dall?altro riflettere sul modo in cui nuovi strumenti di costing potrebbero supportare le organizzazioni sanitarie in una migliore distribuzione delle risorse disponibili in un contesto di domanda crescente e risorse limitate. A tal fine l?articolo discute un?esperienza pilota di applicazione del Time-Driven Activity- Based Costing in un?azienda ospedaliera, attuato mediante di un approccio di interventionist research. I risultati evidenziano i fattori che possono favorire il cambiamento negli strumenti di costing tra questi un elevato commitment da parte degli attori aziendali e delle Direzioni Generali e la presenza di un evento che stimoli il cambiamento. La ricerca enfatizza inoltre il ruolo cruciale di un controllo di gestione che deve essere "forte" per agire come leader del cambiamento e punto di congiunzione tra cultura clinica e manageriale. Inoltre, i risultati evidenziano che il Time-Driven Activity-Based Costing e in grado di supportare il management in una migliore distribuzione delle risorse. Lo strumento evidenzia in modo trasparente il flusso e le cause dei costi. Inoltre il coinvolgimento dei medici, favorito dall?approccio interventionist research (utilizzato per l?introduzione del sistema di costing) permette la costruzione di uno strumento in grado di rappresentare in modo piu corretto la realta aziendale. I risultati di questa ricerca evidenziano come l?utilizzo di strategie e strumenti adeguati rappresentino le leve su cui il management sanitario deve agire per gestire al meglio le risorse a disposizione continuando a perseguire gli obiettivi di salute.

Suggested Citation

  • Cristina Campanale & Lino Cinquini & Andrea Tenucci, 2014. "Il Time-Driven Activity-Based Costing per la gestione dei costi in logica di spending review: riflessioni da un caso di azienda ospedaliera," MECOSAN, FrancoAngeli Editore, vol. 2014(91), pages 9-42.
    • Handle: RePEc:fan:mesame:v:html10.3280/mesa2014-091002
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    References listed on IDEAS

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