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Contrôle de gestion à l'hôpital, un champ à explorer : ENCC ou modèle ad hoc


  • Pierre Mévellec

    () (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - UN - Université de Nantes)

  • Benoît Nautré

    () (Groupe Hospitalier Saint Augustin - Groupe Hospitalier Saint Augustin)


The new unified financing system, base on the production measures, place hospital structures vis-a-vis an alternative: to implement the model suggested by supervision (ENCC) or to develop its own model. This choice is particularly crucial for non for profit establishments their originality being any more taken into account by the law HPST. The Hospital Group St Augustin made the choice of an autonomous instrumentation. Choice based on a participative approach associating the health professionals to the structuring of the economic model and the definition of the restitutions intended for control. This text puts in perspective the development of an instrumentation and debate on the governance of the hospital structures and proposes a track to bypass the traditional conflict between medical and administrative power by calling upon the concept of boundary-object.

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  • Pierre Mévellec & Benoît Nautré, 2011. "Contrôle de gestion à l'hôpital, un champ à explorer : ENCC ou modèle ad hoc," Post-Print hal-00650554, HAL.
  • Handle: RePEc:hal:journl:hal-00650554
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    References listed on IDEAS

    1. Michel Berry, 1983. "Une technologie invisible - L'impact des instruments de gestion sur l'évolution des systèmes humains," Post-Print hal-00263141, HAL.
    2. Yves Levant, 2000. "Typologie des systèmes de contrôle organisationnel et performance des opérations d'acquisition," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 6(2), pages 77-96.
    3. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    4. repec:dau:papers:123456789/12567 is not listed on IDEAS
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    More about this item


    healthcare costing; boundary-object; governance; coût des soins médicaux; objets-frontière; gouvernance;

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