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


  • Thierry Nobre


  • Noëlle Biron

    (Université Louis Pasteur Strasbourg 1)


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,, vol. 5(2), pages 85-105, June.
  • Handle: RePEc:dij:revfcs:v:5:y:2002:i:q2:p:85-105

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    1. repec:adr:anecst:y:1997:i:48 is not listed on IDEAS
    2. Sophie Béjean & Maryse Gadreau, 1997. "Concept de réseau et analyse des mutations récentes du système de santé," Revue d'Économie Industrielle, Programme National Persée, vol. 81(1), pages 77-97.
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    Cited by:

    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. 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, March.

    More about this item


    Activity-Based-Costing; hospital; cross-subsiding mechanism;

    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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