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

Journal title MECOSAN
Author/s Cesare Cislaghi, Marco Giovanni Rizzo, Francesca Giuliani, Valentina Arena
Publishing Year 2014 Issue 2014/89
Language Italian Pages 17 P. 85-101 File size 1775 KB
DOI 10.3280/MESA2014-089006
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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.

Keywords: Cost accounting, healthcare costs, LA schedule

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Cesare Cislaghi, Marco Giovanni Rizzo, Francesca Giuliani, Valentina Arena, La struttura dei costi per livello di assistenza e per fattori produttivi nelle aziende sanitarie pubbliche in "MECOSAN" 89/2014, pp 85-101, DOI: 10.3280/MESA2014-089006