Pour une approche structurelle des coûts des activités cliniques

Yann Regnard

ACCRA, 1998, vol. 4, issue 1, 49-67

Abstract: Financial issues in the health sector underscore the need for research into understanding costs. This is difficult given specificity of the sector. In effect, concepts employed for cost calculation imperfectly deal with the reality of health care, having regard to the multiplicity and interconnections of cost factors. The objective of the article is to contribute to the rationality of resource usage in private health care. It proposes a step toward solution of this problem. The empirical study takes the form of statistical analysis aimed at identifying explanatory factors in the costs of a health centre.

Keywords: management control; costing; hospital (search for similar items in EconPapers)
Date: 1998
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Citations: View citations in EconPapers (4)

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