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Peculiarit? e potenzialit? della misurazione dei costi nella diagnostica per immagini

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  • Silvia Pilonato
  • Antonella Cugini

Abstract

Le aziende sanitarie private accreditate gestiscono peculiari aspetti di misurazione dei costi, fondamentali da conoscere e gestire al fine di valutare la sostenibilit? economica dei servizi offerti. I loro ricavi sono costituiti in parte da rimborsi definiti a livello regionale e in parte da introiti da prestazioni il cui prezzo ? definito in completa autonomia. Il paper analizza i sistemi di misurazione dei costi che, fornendo una pi? corretta informazione dei costi unitari delle prestazioni erogate soprattutto per una migliore allocazione dei costi di struttura, possono supportare anche i processi di pricing. Il caso di studio evidenzia il valore del sistema basato sulle attivit? (ABC) per un?azienda che opera nel settore della diagnostica per immagini, e come esso consenta una pi? precisa valutazione dei mix di servizi offerti, delle tariffe di rimborso e dei prezzi fissati.

Suggested Citation

  • Silvia Pilonato & Antonella Cugini, 2016. "Peculiarit? e potenzialit? della misurazione dei costi nella diagnostica per immagini," MECOSAN, FrancoAngeli Editore, vol. 2016(98), pages 105-123.
    • Handle: RePEc:fan:mesame:v:html10.3280/mesa2016-098006
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    References listed on IDEAS

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