L'ABC à l'hôpital:le cas de la chirurgie infantile

Thierry Nobre () and Noëlle Biron
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Noëlle Biron: Université Louis Pasteur Strasbourg 1

Revue Finance Contrôle Stratégie, 2002, vol. 5, issue 2, pages 85-105

Abstract: This article reports on the attempt to carry out Activity-Based-Costing (ABC) in a surgical department of a university hospital. The cost-accounting system proposed by responsible governmental agencies provokes users reactions which are aimed at combining the methods recommended by Health Care Ministry with other approaches in order to improve the current system. The results confirm the existence of a cross-subsiding mechanism between different pathological categories.

Keywords: Activity-Based-Costing; hospital; cross-subsiding mechanism (search for similar items in EconPapers)
JEL-codes: I19 M41 (search for similar items in EconPapers)
Date: 2002

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Persistent link: http://EconPapers.repec.org/RePEc:dij:revfcs:v:5:y:2002:i:q2:p:85-105

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