Dans cet article, nous analysons un aspect concret de la methode Activity Based Costing (ABC), qui porte sur la problematique du choix des inducteurs de couts et les consequences de ce choix. La methode ABC suggere qu'en plus des variables de volume, la fonction de cout soit egalement determinee par des variables de complexite et d'efficacite. Nous avons conduit une analyse dans le secteur hospitalier suisse romand et francais, qui nous a permis de confirmer l'hypothese que seuls les inducteurs de couts volumiques ont un role preponderant dans la formation des couts hospitaliers.
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Paper provided by Ecole des Hautes Etudes Commerciales, Universite de Geneve- in its series Papers with number
2000.19.
Length: 24 pages Date of creation: 2000 Date of revision: Handle: RePEc:fth:ehecge:2000.19
Contact details of provider: Postal: Suisse; Ecole des Hautes Etudes Commerciales, Universite de Geneve, faculte des SES. 102 Bb. Carl-Vogt CH - 1211 Geneve 4, Suisse Web page: http://www.hec.unige.ch/ More information through EDIRC
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Find related papers by JEL classification: D40 - Microeconomics - - Market Structure and Pricing - - - General H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health