IDEAS home Printed from https://ideas.repec.org/p/fth/ehecge/2000.19.html
   My bibliography  Save this paper

Les inducteurs de cout et l'approximation des couts par produits : application dans le secteur hospitalier

Author

Listed:
  • Swinarski, Z.H.
  • Morard, B.
  • Pauli, N.

Abstract

Dans cet article, nous analysons un aspect concret de la methode Activity Based Costing (ABC), qui porte sur la problematique du choix des inducteurs de couts et les consequences de ce choix. La methode ABC suggere qu'en plus des variables de volume, la fonction de cout soit egalement determinee par des variables de complexite et d'efficacite. Nous avons conduit une analyse dans le secteur hospitalier suisse romand et francais, qui nous a permis de confirmer l'hypothese que seuls les inducteurs de couts volumiques ont un role preponderant dans la formation des couts hospitaliers.

Suggested Citation

  • Swinarski, Z.H. & Morard, B. & Pauli, N., 2000. "Les inducteurs de cout et l'approximation des couts par produits : application dans le secteur hospitalier," Papers 2000.19, Ecole des Hautes Etudes Commerciales, Universite de Geneve-.
    • Handle: RePEc:fth:ehecge:2000.19
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Keywords

    COUTS ; EFFICACITE ; HOPITAUX;
    All these keywords.

    JEL classification:

    • D40 - Microeconomics - - Market Structure, Pricing, and Design - - - General
    • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fth:ehecge:2000.19. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Thomas Krichel (email available below). General contact details of provider: https://edirc.repec.org/data/depgech.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.