Abstract
[Ita:]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.
Titolo tradotto del contributo | [Autom. eng. transl.] The cost structure by level of assistance and by production factors in public health companies |
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Lingua originale | Italian |
pagine (da-a) | 85-101 |
Numero di pagine | 17 |
Rivista | Mecosan |
Volume | 22(89) |
DOI | |
Stato di pubblicazione | Pubblicato - 2014 |
Keywords
- bilancio
- modello LA