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Pour une approche structurelle des coûts des activités cliniques

Author

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  • Yann Regnard

Abstract

Financial issues in the health sector underscore the need for research into understanding costs. This is difficult given specificity of the sector. In effect, concepts employed for cost calculation imperfectly deal with the reality of health care, having regard to the multiplicity and interconnections of cost factors. The objective of the article is to contribute to the rationality of resource usage in private health care. It proposes a step toward solution of this problem. The empirical study takes the form of statistical analysis aimed at identifying explanatory factors in the costs of a health centre.

Suggested Citation

  • Yann Regnard, 1998. "Pour une approche structurelle des coûts des activités cliniques," ACCRA, Association francophone de comptabilité, vol. 4(1), pages 49-67.
    • Handle: RePEc:cai:accafc:cca_041_0049
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    Cited by:

    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    3. Charles Ducrocq & Michel Gervais & Christophe Herriau, 2001. "Le Contrôle De Gestion Des Entreprises De Services. Une Enquête Sur L'État Des Pratiques," Post-Print halshs-00584624, HAL.
    4. Charles Ducrocq & Michel Gervais & Christophe Herriau, 2001. "Le suivi de la qualité et des coûts dans les entreprises de services:une enquête sur les pratiques et les outils employés par les départements de contrôle de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 4(3), pages 89-121, September.

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