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Coûts hospitaliers : les limites du coût complet

Author

Listed:
  • Alain Sommer
  • Erwan Ollivier

    (EHESP - École des Hautes Études en Santé Publique, IDM - Institut du Management - EHESP - École des Hautes Études en Santé Publique)

  • Jean de Kerguiziau de Kervasdoué

Abstract

En matière hospitalière, les auteurs montrent les limites du coût complet comptable pour l'élaboration des budgets et le reporting. Ils pensent également qu'il est mal adapté au dialogue de gestion entre les acteurs d'un établissement mais qu'en revanche, il est indispensable pour établir les tarifs des GHM.

Suggested Citation

  • Alain Sommer & Erwan Ollivier & Jean de Kerguiziau de Kervasdoué, 2016. "Coûts hospitaliers : les limites du coût complet," Post-Print hal-05337556, HAL.
    • Handle: RePEc:hal:journl:hal-05337556
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