MODELISATION DES COUTS D'UN SERVICE DE TRANSPORT HOSPITALIER EN TDABC

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: This paper describes the experimentation of the Time-Driven Activity-Based Costing (TDABC) method to model the costs of the transport service of a public hospital. The method and results obtained are described, bringing out the interests for the operational management of the hospital logistics. Through this experimentation, the authors propose an application example of TDABC, highlighting its interests and limits to the benefits highlighted by its designers

Keywords: hospital; transportation; cost; TDABC; hôpital; transport; coût (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899530v1
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, lille, France. pp.cd-rom

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