CONTRÔLE BUDGÉTAIRE DES ÉTABLISSEMENTS DE RÉADAPTATION BASÉ SUR UN SYSTÈME DE CLASSIFICATION: UNE EXPÉRIMENTATION CHEZ LES PERSONNES ÂGÉES RÉFÉRÉES EN DÉFICIENCE VISUELLE

Michel Coulmont, Chantale Roy and Patrick Fougeyrollas
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Michel Coulmont: Faculté d'administration - UdeS - Université de Sherbrooke
Chantale Roy: Département Comptabilité et Management - UdeS - Université de Sherbrooke
Patrick Fougeyrollas: IRDPQ Québec - IRDPQ Québec

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Abstract: The present study has for objective to propose a model of classification in visual impairment for elderly in rehabilitation program, based on the full cost of exploitation. Starting from the functional profile of the customers at the admission in the clinical program, an experimental approach made it possible to gather the customers in 5 homogeneous groups with regard to the consumption of the financial resources.

Keywords: Budgetary control of health establishments; Functional Related Group; Disability Creation Process; Contrôle budgétaire des établissements de santé; Groupe fonctionnel homogène; Processus de production du handicap (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522498
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Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

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