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Les inducteurs de cout et l'approximation des couts par produits : application dans le secteur hospitalier

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  • Swinarski, Z.H.
  • Morard, B.
  • Pauli, N.
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    Abstract

    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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    Bibliographic Info

    Paper provided by Ecole des Hautes Etudes Commerciales, Universite de Geneve- in its series Papers with number 2000.19.

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    Length: 24 pages
    Date of creation: 2000
    Date of revision:
    Handle: RePEc:fth:ehecge:2000.19

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    Web page: http://www.unige.ch/gsem/
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    Related research

    Keywords: COUTS ; EFFICACITE ; HOPITAUX;

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