Activity-based costing (ABC method): What contributions and criticisms for Moroccan hospital management ?

La comptabilité par activité (méthode ABC): Quels apports et critiques pour le management hospitalier marocain ?

Louaziz Hassan and Mouhsine Errabai ()
Additional contact information
Louaziz Hassan: ERSN - Structure de recherche : Equipe De Recherche En Santé Et Nutrition Du Couple Mère Enfant (ERSN)
Mouhsine Errabai: REIS - Laboratoire de recherche : Régulations Economiques et Intelligence Stratégique (REIS). - UH2C - Université Hassan II de Casablanca = University of Hassan II Casablanca = جامعة الحسن الثاني (ar)

Post-Print from HAL

Abstract: This article explores the contributions and limitations of Activity-Based Costing (ABC) in hospital management, focusing on its implementation in the Moroccan context. Based on a mixed methodology combining inductive, deductive and abductive approaches, the analysis is structured around three main axes. Firstly, a theoretical analysis examines the conceptual foundations of ABC and its role in rationalizing hospital costs. Secondly, a comparative synthesis of 12 case studies, covering various international and national hospital sectors, identifies the practical benefits and obstacles encountered when adopting ABC. Finally, a contextual feasibility study integrates empirical and theoretical observations to assess the adaptability of ABC in Moroccan facilities. The results show that ABC enables precise resource allocation, reduces indirect costs and optimizes hospital processes. However, major obstacles, notably the lack of effective medico-economic information systems and cost accounting, limit its effectiveness. In response, the article recommends developing integrated information systems, promoting cost accounting, and adopting innovative solutions such as Time-Driven ABC (TDABC). This study enriches the literature on ABC in hospitals, and offers concrete avenues for improving cost management and boosting efficiency in Moroccan hospitals, while opening up prospects for broader healthcare system reforms. Key words: Activity-based costing, hospital costs, hospital management, hospital information system.

Keywords: Activity-based costing hospital costs hospital management hospital information system; Comptabilité par activité; coûts hospitaliers; gestion hospitalière; système d’information hospitalier. (search for similar items in EconPapers)
Date: 2024-12-31
New Economics Papers: this item is included in nep-ara and nep-inv
Note: View the original document on HAL open archive server: https://hal.science/hal-04875462v1
References: Add references at CitEc
Citations:

Published in African Scientific Journal, 2024, ⟨10.5281/zenodo.14599872⟩

Downloads: (external link)
https://hal.science/hal-04875462v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04875462

DOI: 10.5281/zenodo.14599872

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().