Quelques suggestions pour améliorer la pratique de la comptabilité hospitalière des établissements publics de santé

Alain Sommer and Jean de Kervasdoué

Revue d'économie financière, 2021, vol. N° 143, issue 3, 197-211

Abstract: Management tools must keep pace with quick changes in the environment of health care institutions. The authors propose some avenues for improvement: avoid the disadvantages of conglomerates by separating income statements, balance sheet accounts and financing accounts; adapt the separation of authorizing and accounting officers to the new processes resulting from the IT revolution (artificial intelligence, robot process automation, platforms, e-admission, etc.); redesign the work units of medical and technical services, in particular the relative cost indexes (RCI); make ?omogeneous patient groups? (GHM) more homogeneous in terms of treatment; adapt the activity-based financing method to ensure the funding of capital investments; better understand the reality of medical and technical cost centers; define regular interim management accounts. Classification JEL : I10, I11, I18.

JEL-codes: I10 I11 I18 (search for similar items in EconPapers)
Date: 2021
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