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Modèle de détermination du coût de revient des usagers (patients) référés dans un programme de réadaptation en déficiences physiques

Author

Listed:
  • Michel Coulmont

    (Faculté d'administration - UdeS - Université de Sherbrooke)

  • Chantale Roy

    (Département Comptabilité et Management - UdeS - Université de Sherbrooke)

  • Patrick Fougeyrollas

    (IRDPQ Québec - IRDPQ Québec)

Abstract

Le présent document a pour objectif de proposer un modèle de détermination du coût de revient des usagers (patients) référés dans un programme de réadaptation en déficiences physiques. Ce modèle est basé sur le cadre conceptuel de processus de production du handicap sur les travaux relatifs aux groupes fonctionnels homogènes et sur l'application des principes de la comptabilité par activités.

Suggested Citation

  • Michel Coulmont & Chantale Roy & Patrick Fougeyrollas, 2004. "Modèle de détermination du coût de revient des usagers (patients) référés dans un programme de réadaptation en déficiences physiques," Post-Print halshs-00593061, HAL.
    • Handle: RePEc:hal:journl:halshs-00593061
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00593061
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