Un outil d'aide à la gestion dans les établissements médico-sociaux: la non linéarité des consommations de ressources et du coût de prise en charge au sein des groupes homogènes d'usagers

Gulliver Lux () and Gervais Thenet
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Gulliver Lux: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique

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Abstract: This paper deals with the non-linearity of the direct-costs of homogeneous groups of users with the method of " non marginal cost ". The study focuses on care cost in an " Institut Médico- Educatif ". We show that inputs which contribute to the realization of cares (outputs) are subjects to contraints of several dimensions : legal, structural, qualitative. This contraints can create tresholds effects in resources consuptions and in same time costs variations of homogeneous groups of users.

Keywords: homogeneous groups; marginals costs; groupes homogènes; coûts marginaux; effet de seuil; non-linéarité; établissements médicosociaux (search for similar items in EconPapers)
Date: 2012-05-21
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Published in 33ème congrès de l'Association Française de Comptabilité, May 2012, Grenoble, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00713551

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