Considerations Regarding The Implementation Of A Performance Management System In Private Hospitals
AbstractObtaining performance in private hospitals require a proper management of costs and implementing a situation for performance monitoring. The implementation of a cost calculation method in hospitals is a complex process that must take into account the particularities of the activity in health care system. This paper presents a comparative analysis of four costing methods and a model of performance monitoring situation, adapted to the specific of the hospitals.
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.
Bibliographic InfoArticle provided by University of Pitesti in its journal Scientific Bulletin - Economic Sciences.
Volume (Year): 12 (2013)
Issue (Month): 1 ()
hospital; performance; calculation; standard cost; UVA; dashboard; balanced scorecard.;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- M10 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - General
- M20 - Business Administration and Business Economics; Marketing; Accounting - - Business Economics - - - General
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.:
- Michel Lebas, 1994. "Managerial accounting in France Overview of past tradition and current practice," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 471-488.
- MALLERET, Veronique & BOURGUIGNON, Annick & NORREKLIT, Hanne, 2001. "Balanced scorecard versus French tableau de bord:beyond dispute, a cultural and ideological perspective," Les Cahiers de Recherche 724, HEC Paris.
- Constanta IACOB & Marian TAICU, 2012. "Managerial Accounting And Environmental Performance Of Bakery Companies," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 11(1), pages 16-24.
- Lebas, Michel J., 1995. "Performance measurement and performance management," International Journal of Production Economics, Elsevier, vol. 41(1-3), pages 23-35, October.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Logica Banica).
If references are entirely missing, you can add them using this form.