IDEAS home Printed from
MyIDEAS: Login to save this paper or follow this series

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

  • Swinarski, Z.H.
  • Morard, B.
  • Pauli, N.
Registered author(s):

    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.

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below under "Related research" whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Paper provided by Ecole des Hautes Etudes Commerciales, Universite de Geneve- in its series Papers with number 2000.19.

    in new window

    Length: 24 pages
    Date of creation: 2000
    Date of revision:
    Handle: RePEc:fth:ehecge:2000.19
    Contact details of provider: Postal: Suisse; Ecole des Hautes Etudes Commerciales, Universite de Geneve, faculte des SES. 102 Bb. Carl-Vogt CH - 1211 Geneve 4, Suisse
    Phone: (+ 41 22) 705-8263
    Fax: (+ 41 22) 705-8293
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:fth:ehecge:2000.19. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Thomas Krichel)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.