LE CONTRÔLE DE GESTION LOGISTIQUE HOSPITALIER

Nicolas Petit and Charles Ducrocq ()
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Nicolas Petit: IGR-IAE Rennes - Institut de Gestion de Rennes - Institut d'Administration des Entreprises - Rennes - UR - Université de Rennes
Charles Ducrocq: Marketing et Management - Laboratoire d'économie et de gestion - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE]

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Abstract: Hospitals logistic is well-known through its activities of catering, laundry, supplying, transport, mail, etc. Reforms of the French hospitals management generated poles decentralized management and activity related pricing, forcing hospitals to work on their structure and their operating costs. This paper lists hospital logistic practices according to their organizational aspect (positioning inside the poles, implementation of logistic referent...) or management control aspect (calculated cost kind, benchmarking, outsourcing, rationalization, re-engineering...), leading to define the place

Keywords: hôpital; logistique; coût; contrôle de gestion; ospital; logistics; cost; management control (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-01002364v1
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Montréal, Canada. pp.cd-rom

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