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La struttura dei costi per livello di assistenza e per fattori produttivi nelle aziende sanitarie pubbliche

Author

Listed:
  • Cesare Cislaghi
  • Marco Giovanni Rizzo
  • Francesca Giuliani
  • Valentina Arena

Abstract

Il modello di rilevazione dei costi per livelli di assistenza (modello LA) rileva i costi sanitari di produzione ed erogazione per livello di assistenza a livello aziendale e di Sistema Sanitario Regionale. I recenti provvedimenti normativi introducono il perseguimento di obiettivi di efficienza e misure di razionalizzazione in diversi ambiti gestionali e ribadiscono l?importanza della contabilit? analitica per il governo economico degli enti del SSN. Il presente lavoro costituisce un primo tentativo di analisi della struttura del modello LA a livello aziendale; esso presenta i risultati di un?analisi descrittiva circa la composizione percentuale dei principali aggregati di costo che formano il modello ed espone la determinazione degli stessi in relazione alla dislocazione geografica delle aziende, mediante la predisposizione di una cluster analysis.

Suggested Citation

  • Cesare Cislaghi & Marco Giovanni Rizzo & Francesca Giuliani & Valentina Arena, 2014. "La struttura dei costi per livello di assistenza e per fattori produttivi nelle aziende sanitarie pubbliche," MECOSAN, FrancoAngeli Editore, vol. 2014(89), pages 85-101.
    • Handle: RePEc:fan:mesame:v:html10.3280/mesa2014-089006
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    References listed on IDEAS

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    1. Giuseppe Marcon & Fabrizio Panozzo, 1998. "Reforming the reform: changing roles for accounting and management in the Italian health care sector," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 185-208.
    2. Hood, Christopher, 1995. "The "new public management" in the 1980s: Variations on a theme," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 93-109.
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    1. Cesare Cislaghi & Emidio Di Virgilio & Giampaolo Grippa & Francesco Bevere, 2017. "Le differenze tra Regioni negli anni dei modelli di allocazione delle risorse economiche per la Sanit?," MECOSAN, FrancoAngeli Editore, vol. 2017(104), pages 111-129.

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