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Open Access
دور محاسبة التكاليف الاستشفائية في الرقابة على المستشفيات العمومية الجزائرية
(Université de M'sila, 2011) جبار, محفوظ; بومعراف, إلياس
Costs have become a heavy burden on healthcare organizations in different parts of the world, and the growth rate of their costs increasingly surpasses the growth rate of gross domestic income, which pushes concerned bodies to give more importance to health economics, especially health cost accounting (HCA). In this context, we try to determine the concept of this kind of accounting, starting from particular standards, such as homogeneous groups of patients, until arriving at the cost of a “health-care day”. We also study the role of HCA in supervision, control, planning and decision making about expenses in those organizations. The article is finished by a case study at Sétif Hospital, paying particular attention to the method used to determine costs.