La struttura dei costi per livello di assistenza e per fattori produttivi nelle aziende sanitarie pubbliche

Translated title of the contribution: [Autom. eng. transl.] The cost structure by level of assistance and by production factors in public health companies

Marco Giovanni Rizzo, Cesare Cislaghi, Francesca Giuliani, Valentina Arena

Research output: Contribution to journalArticlepeer-review

2 Citations (Scopus)

Abstract

[Autom. eng. transl.] Healthcare policies have been directed at introducing additional significant budget cuts and downsizing measures, which strongly impact health care organizational goals. In addition, restrictive government policies aimed at reducing health care expenditures have been recently introduced and have increased the challenges for managerial and professional practices. Policy makers endorse the importance of cost accounting tools in order to improve an efficient cost management of healthcare organizations. This research is a first attempt to analyze the structure of "LA schedule" which detects healthcare costs in relation to the different healthcare services provided by NHS providers. The results of a descriptive analysis show the composition of the main cost aggregates while the results of the cluster analysis show the composition of costs aggregates in relation to the geographical location of healthcare organizations.
Translated title of the contribution[Autom. eng. transl.] The cost structure by level of assistance and by production factors in public health companies
Original languageItalian
Pages (from-to)85-101
Number of pages17
JournalMecosan
Volume22(89)
DOIs
Publication statusPublished - 2014

Keywords

  • bilancio
  • modello LA

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