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Les inducteurs de cout et l'approximation des couts par produits : application dans le secteur hospitalier


  • Swinarski, Z.H.
  • Morard, B.
  • Pauli, N.


Dans cet article, nous analysons un aspect concret de la methode Activity Based Costing (ABC), qui porte sur la problematique du choix des inducteurs de couts et les consequences de ce choix. La methode ABC suggere qu'en plus des variables de volume, la fonction de cout soit egalement determinee par des variables de complexite et d'efficacite. Nous avons conduit une analyse dans le secteur hospitalier suisse romand et francais, qui nous a permis de confirmer l'hypothese que seuls les inducteurs de couts volumiques ont un role preponderant dans la formation des couts hospitaliers.

Suggested Citation

  • Swinarski, Z.H. & Morard, B. & Pauli, N., 2000. "Les inducteurs de cout et l'approximation des couts par produits : application dans le secteur hospitalier," Papers 2000.19, Ecole des Hautes Etudes Commerciales, Universite de Geneve-.
  • Handle: RePEc:fth:ehecge:2000.19

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    References listed on IDEAS

    1. Fama, Eugene F & French, Kenneth R, 1992. " The Cross-Section of Expected Stock Returns," Journal of Finance, American Finance Association, vol. 47(2), pages 427-465, June.
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    JEL classification:

    • D40 - Microeconomics - - Market Structure, Pricing, and Design - - - General
    • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health


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