History of the ativity-based costing in French hospitals

Caminos sinuosos de la aplicación del sistema de costes por actividad in Francia (T2A)

Maxence Thollet ()
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Maxence Thollet: ENSSIB - École nationale supérieure des sciences de l'information et des bibliothèques - Université de Lyon, ENS de Lyon - École normale supérieure de Lyon - Université de Lyon, Université de Lyon

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Abstract: The introduction of activity-based costing (T2A) has not been a long quiet river, as it will have taken more than 20 years of work. The introduction of T2A is late compared to other countries in the world, but it is radical, as we have moved from a global budget to 100% activity-based financing. In the United States, activity-based funding only covers stays for patients in the Medicare program.

Keywords: PMSI; information system; activity-based costing; T2A; hospital; hospital information system; sistema de costes por actividad; sistema de información del hospital; sistema de información; système d’information hospitalier; système d’information; hôpital; tarification à l’activité (search for similar items in EconPapers)
Date: 2020-06-21
Note: View the original document on HAL open archive server: https://hal.science/hal-02876955v1
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Published in Infomed, 2020, Systèmes de santé, 1 (6), pp.2727-4047

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