Considerations Regarding The Implementation Of A Performance Management System In Private Hospitals
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.
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- 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.
- MALLERET, Veronique & BOURGUIGNON, Annick & NORREKLIT, Hanne, 2001. "Balanced scorecard versus French tableau de bord:beyond dispute, a cultural and ideological perspective," Les Cahiers de Recherche 724, HEC Paris.
- Lebas, Michel J., 1995. "Performance measurement and performance management," International Journal of Production Economics, Elsevier, vol. 41(1-3), pages 23-35, October.
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