L'ABC à l'hôpital:le cas de la chirurgie infantile
This article reports on the attempt to carry out Activity-Based-Costing (ABC) in a surgical department of a university hospital. The cost-accounting system proposed by responsible governmental agencies provokes users reactions which are aimed at combining the methods recommended by Health Care Ministry with other approaches in order to improve the current system. The results confirm the existence of a cross-subsiding mechanism between different pathological categories.
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