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Modelisation Des Couts D'Un Service De Transport Hospitalier En Tdabc

Author

Listed:
  • Nicolas Petit

    (IGR-IAE Rennes - Institut de Gestion de Rennes - Institut d'Administration des Entreprises - Rennes - UR - Université de Rennes)

  • Charles Ducrocq

    (Marketing et Management - Laboratoire d'économie et de gestion - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

Abstract

This paper describes the experimentation of the Time-Driven Activity-Based Costing (TDABC) method to model the costs of the transport service of a public hospital. The method and results obtained are described, bringing out the interests for the operational management of the hospital logistics. Through this experimentation, the authors propose an application example of TDABC, highlighting its interests and limits to the benefits highlighted by its designers

Suggested Citation

  • Nicolas Petit & Charles Ducrocq, 2014. "Modelisation Des Couts D'Un Service De Transport Hospitalier En Tdabc," Post-Print hal-01899530, HAL.
    • Handle: RePEc:hal:journl:hal-01899530
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899530
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    File URL: https://hal.science/hal-01899530/document
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    References listed on IDEAS

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    1. Olivier de La Villarmois & Yves Levant, 2007. "Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 149-182, March.
    2. Michel Gervais & Yves Levant & Charles Ducrocq, 2010. "Time-Driven Activity-Based Costing (TDABC): An Initial Appraisal through a Longitudinal Case Study," Post-Print halshs-00555218, HAL.
    3. Y. Levant & H. Zimnovitch, 2012. "Evaluation de coûts complets : un compromis entre précision et complexité," Post-Print hal-00807447, HAL.
    4. Henri Savall & Véronique Zardet, 2010. "Maîtriser les Coûts et les Performances Cachés 5e édition," Post-Print halshs-00779915, HAL.
    5. Olivier Guerin & Jocelyn Husser, 2011. "Les effets incitatifs de la T2A pour les établissements de soins : vers une nouvelle répartition des actes chirurgicaux ?," Post-Print hal-01840044, HAL.
    Full references (including those not matched with items on IDEAS)

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