دور محاسبة التكاليف الاستشفائية في الرقابة على المستشفيات العمومية الجزائرية
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Date
2011
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Publisher
Université de M'sila
Abstract
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.