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L'ABC à l'hôpital:le cas de la chirurgie infantile

Author

Listed:
  • Thierry Nobre

  • Noëlle Biron

    (Université Louis Pasteur Strasbourg 1)

Abstract

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.

Suggested Citation

  • Thierry Nobre & Noëlle Biron, 2002. "L'ABC à l'hôpital:le cas de la chirurgie infantile," Revue Finance Contrôle Stratégie, revues.org, vol. 5(2), pages 85-105, June.
    • Handle: RePEc:dij:revfcs:v:5:y:2002:i:q2:p:85-105
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    References listed on IDEAS

    as
    1. Nathalie Halgand, 1995. "Problèmes de pertinence des coûts pour le contrôle : le cas hospitalier," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 1(2), pages 34-51.
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    Cited by:

    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. Marc Nikitin & Jean-Baptiste Capgras & Dragos Zelinschi, 2017. "Dynamiques de la gouvernementalité : concurrence et calcul des coûts dans le système de santé français," Post-Print hal-01907396, HAL.
    3. Zouhour Ben Hamadi & Philippe Chapellier & Fabienne Villesèque-Dubus, 2014. "Innovations budgétaires en PME : l'influence du secteur d'activité et du profil du dirigeant," Post-Print hal-02010369, HAL.
    4. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.

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    More about this item

    Keywords

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    JEL classification:

    • I19 - Health, Education, and Welfare - - Health - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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