2017 - Franco Angeli
Article
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Rilevazione del gap tra DRG price e internal cost : implicazioni di case-mix accounting
13-31 p.
- In recent years, national and international studies analyse issues related to the consumption of resources, efficiency and appropriate costs in health care. In this framework, the Diagnosis Related Groups (DRGs) system and its implication for case mix, management accounting systems and processes in hospitals still requires research. This study has two objectives. The primary purpose is to investigate the gap between DRGs price and the internal cost for the hospital. The focus on the nursing care and non clinical services is due to the increasing relevance of the health and social care domain and non clinical services as well. Secondly, we want to investigate the opportunity to implement, especially at the national level, accounting case mix systems. The analysis in a hospital in northern Italy provides some results and insights in both directions. [Publisher's Text].
Is part of
Management Control : 2, 2017-
Information
ISSN: 2239-4397
KEYWORDS
- DRG, case mix accounting, cost, hospital
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In this issue
- Controllo della performance nelle aziende dei servizi : contributi e tendenze
- Rilevazione del gap tra DRG price e internal cost : implicazioni di case-mix accounting
- Performance economiche e ambientali nelle aziende italiane di igiene urbana : prime evidenze empiriche
- Managerial accounting and charity in hospitality enterprises
- Misure di performance innovative e modelli di business : il caso delle aziende aeroportuali italiane
- Applying business analytics for performance measurement and management : the case study of a software company
- Caratteristiche dell'Audit Committee e Gestione del Rischio Bancario : un'analisi empirica del contesto europeo
- Mission della rivista e norme redazionali
