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Considerations Regarding The Implementation Of A Performance Management System In Private Hospitals

Author

Listed:
  • Marian TAICU

    () (Faculty of Economic Sciences, University of Piteºti, Romania)

Abstract

Obtaining performance in private hospitals require a proper management of costs and implementing a situation for performance monitoring. The implementation of a cost calculation method in hospitals is a complex process that must take into account the particularities of the activity in health care system. This paper presents a comparative analysis of four costing methods and a model of performance monitoring situation, adapted to the specific of the hospitals.

Suggested Citation

  • Marian TAICU, 2013. "Considerations Regarding The Implementation Of A Performance Management System In Private Hospitals," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 12(1), pages 72-84.
  • Handle: RePEc:pts:journl:y:2013:i:1:p:72-84
    as

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    File URL: http://economic.upit.ro/repec/pdf/2013_1_7.pdf
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    References listed on IDEAS

    as
    1. Lebas, Michel J., 1995. "Performance measurement and performance management," International Journal of Production Economics, Elsevier, vol. 41(1-3), pages 23-35, October.
    2. Michel Lebas, 1994. "Managerial accounting in France Overview of past tradition and current practice," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 471-488.
    3. Annick Bourguignon & Véronique Malleret & Hanne Norreklit, 2001. "Balanced Scorecard Versus French Tableau de Bord: Beyond Dispute, A Cultural and Ideological Perspective," Working Papers hal-00597021, HAL.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    hospital; performance; calculation; standard cost; UVA; dashboard; balanced scorecard.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General

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