The Structure and Operation of the Process of Cost Calculation in Hospital Services: An Empirical Experience.
Estructura y Funcionamiento del Proceso de Cálculo del Coste en los Servicios Hospitalarios: Una Experiencia Empírica.
Abstract
The purpose of the study is to demonstrate, synthetically, the problems raised in the application of a costs model to a peculiar productive process as is hospital activity. The foregoing is based on the empirical experience of a study carried out in several hospitals of the “Servicio Andaluz de Salud” to determine the cost of the hospital development centres, and of its products or the health services it offers. Once the most suitable cost approach has been justified, the specific factors and places of side activity is catalogued as basic instruments in its application. Finally, we explain the problems and solutions adopted in the calculation to quantify the various factors, and the analysis required by the choice of the allotment criteria, both with respects to its allocation amog redistribution of the cost absorbed by the auxiliary ones among the principal its total amount.
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References
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