Gestión de costes en centros sanitarios: diseño y aplicación del abc al hsf
The aim of this paper is to develop a proposal to implement the model of activity¬based cost (ABC) to Hospital Sociosanitari Francolí (HSD) First, we review the literature about the cost models developed for Spanish medical centers and we highlight their limitations, then we examine the ABC cost mod...
| Autor: | |
|---|---|
| Tipo de documento: | tese |
| Estado: | Versão publicada |
| Data de publicação: | 2010 |
| País: | España |
| Recursos: | Universitat Rovira i virgili (URV) |
| Repositório: | Repositori Institucional de la Universitat Rovira i Virgili |
| OAI Identifier: | oai:urv.cat:TDX:1674 |
| Acesso em linha: | https://hdl.handle.net/20.500.11797/TDX1674 http://hdl.handle.net/10803/8822 |
| Access Level: | Acceso aberto |
| Palavra-chave: | 65 - Gestió i organització. Administració i direcció d'empreses. Publicitat. Relacions públiques. Mitjans de comunicació de masses 33 - Economia 3 - Ciències socials |
| Resumo: | The aim of this paper is to develop a proposal to implement the model of activity¬based cost (ABC) to Hospital Sociosanitari Francolí (HSD) First, we review the literature about the cost models developed for Spanish medical centers and we highlight their limitations, then we examine the ABC cost model in depth and finally, we look through a set of papers about ABC implementation in health centers. Subsequently, we consider the ABC implementation process to Day Hospital of HSD. First of all we perform the identification and analysis of Day Hospital activities, then we develop the costs allocation process that includes the assessment of the activities cost and the allocation of the activities cost to the cost objects. |
|---|