Gestión de costes en centros sanitarios: diseño y aplicación del abc al hsf

Identificador:  TDX:1674

Handle: https://hdl.handle.net/20.500.11797/TDX1674

Autors:  Travé Bautista, Ángels

Resum:
The aim of this paper is to develop a proposal to implement the model of activity¬based cost (ABC) to Hospital Sociosanitari Francolí (HSD) First, we review the literature about the cost models developed for Spanish medical centers and we highlight their limitations, then we examine the ABC cost model in depth and finally, we look through a set of papers about ABC implementation in health centers. Subsequently, we consider the ABC implementation process to Day Hospital of HSD. First of all we perform the identification and analysis of Day Hospital activities, then we develop the costs allocation process that includes the assessment of the activities cost and the allocation of the activities cost to the cost objects.