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Enquête sur les comptes de résultat des pôles en 2020 volet n°3 : de l'usage réel des CRéA, rencontrent-ils leurs objectifs sur le terrain ?

Author

Listed:
  • Corinne Dagneau

    (CHRU Nancy - Centre Hospitalier Régional Universitaire de Nancy)

  • Barbara Flieller

    (CHRU Nancy - Centre Hospitalier Régional Universitaire de Nancy)

  • Isabelle Flachère

    (IAE Nancy - IAE Nancy School of Management - UL - Université de Lorraine, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

Cet article fait suite à notre enquête sur les CRéA en 2020, basée sur des entretiens semi-directifs avec des contrôleurs de gestion et leurs directeurs au sein de 16 CHU. Les deux premiers volets [Dagneau et al, 2020] [Dagneau et al, 2021], traitaient des méthodes d'élaboration des CRéA et de leur place en dialogue de gestion. L'objet du 3ème volet est d'observer l'efficacité des CRéA sur le terrain : quels objectifs se fixent les établissements dans leur production de comptabilité analytique hospitalière, et ceux-ci sont-ils atteints?

Suggested Citation

  • Corinne Dagneau & Barbara Flieller & Isabelle Flachère, 2021. "Enquête sur les comptes de résultat des pôles en 2020 volet n°3 : de l'usage réel des CRéA, rencontrent-ils leurs objectifs sur le terrain ?," Post-Print hal-03525925, HAL.
    • Handle: RePEc:hal:journl:hal-03525925
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