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The Micro-Costing Approach to Foster the Effectiveness of Decision-Making Processes in the Healthcare System–Some Empirical Evidence from the Piedmont Region

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  • Vania Tradori
  • Paola De Bernardi
  • Valerio Brescia

Abstract

The study aims to highlight the usefulness of micro accounting approach as tool of clinical governance starting from the data provided by the computerization of services and medical records. The case study takes into account data collected over two years between three departments of the same hospital for the management of patients with acute gastric ulcer with bleeding and variations and acute duodenal ulcer with bleeding and variations. All statistical analyses were performed using STATA V.14.2 (Stata Corp, College Station, Texas, USA, 2013) and p value <0.05 was considered significant for all analyses. The analysis of economic and comorbidity data provides useful insights to guide the choice of the treatment pathway between departments, and provides useful indications for the redefinition of guidelines towards a rationalization of healthcare expenditure.

Suggested Citation

  • Vania Tradori & Paola De Bernardi & Valerio Brescia, 2021. "The Micro-Costing Approach to Foster the Effectiveness of Decision-Making Processes in the Healthcare System–Some Empirical Evidence from the Piedmont Region," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(2), pages 167-167, July.
    • Handle: RePEc:ibn:ijbmjn:v:14:y:2021:i:2:p:167
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    References listed on IDEAS

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    1. Laura Mariani & Marco Tieghi & Sabrina Gigli, 2016. "The efficacy of performance management system in healthcare. A literature review and research perspectives," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 97-116.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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