Public value and pricing in English hospitals: Value creation or value extraction?
Sheila Ellwood and
CRITICAL PERSPECTIVES ON ACCOUNTING, 2022, vol. 85, issue C
Value creation happens when hospitals provide new services or clinicians deliver existing services in better or more cost efficient ways. On the other hand, those who deliver healthcare can extract financial value from the system. Cost-based prices are now potent measures of financial value for profit centres in English hospitals. Here, we focus on the ramifications of these cost-based prices for creating or extracting value in the health care system.
Keywords: Healthcare; Value creation; Value extraction; Valuing; Price; Privatization (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:85:y:2022:i:c:s1045235420300952
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