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Enquête sur les comptes de résultat des pôles en 2020 : un outil stratégique pour le management hospitalier ?

Author

Listed:
  • Corinne Dagneau

    (CHRU Nancy - Centre Hospitalier Régional Universitaire de Nancy)

  • Barbara Flieller

    (CHRU Nancy - Centre Hospitalier Régional Universitaire de Nancy)

  • Isabelle Flachère

    (IAE Nancy - IAE Nancy School of Management - UL - Université de Lorraine, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

L'objet de cet article est de dresser un panorama des pratiques de construction des Comptes de Résultats Analytiques (CRéA) de pôles dans les hôpitaux Français en 2020, au travers d'une enquête conçue par le CHRU de Nancy et l'IAE de Nancy et menée auprès de 16 CHU dont deux groupements hospitaliers. Nous observerons en particulier, quelle proportion des CHU a fait le pas de passer en méthode simplifiée, quelle est la raison et les impacts de ces choix, et retrouve-t-on sur le terrain un gain de temps de production ?

Suggested Citation

  • Corinne Dagneau & Barbara Flieller & Isabelle Flachère, 2020. "Enquête sur les comptes de résultat des pôles en 2020 : un outil stratégique pour le management hospitalier ?," Post-Print hal-03023139, HAL.
  • Handle: RePEc:hal:journl:hal-03023139
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