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Drivers of cost system development in hospitals: results of a survey

  • Eddy Cardinaels
  • Filip Roodhooft

    ()

  • Gustaaf Van Herck

    (Vlerick Leuven Gent Management School)

While many hospitals are under pressure to become more cost efficient, new costing systems such as Activity-based costing (ABC) may form a solution. However, the factors that may facilitate (or inhibit) cost system changes towards ABC have not yet been disentangled in a specific hospital context. Via a survey study of hospitals, we discovered that cost system development in hospitals could largely be explained by hospital specific factors. Issues such as the support of the medical parties towards cost system use, the awareness of problems with the existing legal cost system, the way hospitals and physicians arrange reimbursements, should be considered if hospitals refine their cost system. Conversely, ABC-adoption issues that were found to be crucial in other industries are less important. Apparently, installing a cost system requires a different approach in hospital settings. Especially, results suggest that hospital management should not underestimate the interest of the physician in the process of redesigning cost systems.

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Paper provided by Vlerick Leuven Gent Management School in its series Vlerick Leuven Gent Management School Working Paper Series with number 2004-09.

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Length: 26 pages
Date of creation: 12 May 2004
Date of revision:
Handle: RePEc:vlg:vlgwps:2004-09
Contact details of provider: Postal: Reep 1, 9000 Gent
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Fax: +32 9 210 97 00
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  1. Madorran Garcia, Cristina & de Val Pardo, Isabel, 2004. "Strategies and performance in hospitals," Health Policy, Elsevier, vol. 67(1), pages 1-13, January.
  2. Jackson, Terri, 2001. "Using computerised patient-level costing data for setting DRG weights: the Victorian (Australia) cost weight studies," Health Policy, Elsevier, vol. 56(2), pages 149-163, May.
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  5. Christopher D. Ittner, 2002. "The Association Between Activity-Based Costing and Manufacturing Performance," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 711-726, 06.
  6. Randolph B. Cooper & Robert W. Zmud, 1990. "Information Technology Implementation Research: A Technological Diffusion Approach," Management Science, INFORMS, vol. 36(2), pages 123-139, February.
  7. Eeckloo, Kristof & Van Herck, Gustaaf & Van Hulle, Cynthia & Vleugels, Arthur, 2004. "From Corporate Governance To Hospital Governance.: Authority, transparency and accountability of Belgian non-profit hospitals' board and management," Health Policy, Elsevier, vol. 68(1), pages 1-15, April.
  8. Devine, Kevin & O'Clock, Priscilla & Lyons, David, 2000. "Health-Care Financial Management in a Changing Environment," Journal of Business Research, Elsevier, vol. 48(3), pages 183-191, June.
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