000 01190cam a2200193 4500500
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041 _afre
042 _adc
100 1 0 _aRegnard, Yann
_eauthor
245 0 0 _aToward a Structural Approach for Clinical Activity Costs
260 _c1998.
500 _a56
520 _aFinancial issues in the health sector underscore the need for research into understanding costs. This is difficult given specificity of the sector. In effect, concepts employed for cost calculation imperfectly deal with the reality of health care, having regard to the multiplicity and interconnections of cost factors. The objective of the article is to contribute to the rationality of resource usage in private health care. It proposes a step toward solution of this problem. The empirical study takes the form of statistical analysis aimed at identifying explanatory factors in the costs of a health centre.
690 _ahospital
690 _acosting
690 _amanagement control
786 0 _nAccounting Auditing Control | Volume 4 | 1 | 1998-01-01 | p. 49-67 | 1262-2788
856 4 1 _uhttps://shs.cairn.info/journal-accounting-auditing-control-1998-1-page-49?lang=en
999 _c144734
_d144734