Calcul des coûts d’un service de transport hospitalier en TDABC

Nicolas Petit () and Charles Ducrocq ()
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Charles Ducrocq: CREGO - Centre de Recherche en Gestion des Organisations (EA 7317) - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE], CEDAG (URP_1516) - Centre de droit des affaires et de gestion - UPCité - Université Paris Cité

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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. The authors highlight the interests and limitations of the method, applicable to other areas of public management.

Keywords: Hospital; Transportation; Cost; Hôpital; Transport; Coût; TDABC (search for similar items in EconPapers)
Date: 2017
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Published in Gestion et management public [2012-..], 2017, 5 (3), pp.59-81. ⟨10.3917/gmp.053.0059⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03469997

DOI: 10.3917/gmp.053.0059

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