|
|
| Identifier |
000337372 |
| Title |
Πρότυπο κοστολόγησης ανά κέντρο κόστους σε πανεπιστημιακό νοσοκομείο |
| Alternative Title |
Model of cost assessment per cost centre in Academic General Hospital |
|
Author
|
Κούνουπας, Ζαχαρίας
|
|
Author
|
Κοτσιφός, Βαγγέλης
|
|
Thesis advisor
|
Φιλαλήθης, Αναστάσιος
Μανιαδάκης, Νικόλαος
|
| Abstract |
Considering the enterprising model, a lot of economists try to analyze the economic behaviour of hospitals, beyond their social character. The discussions on this sector are focused in the configuration of certain tools of effectiveness and productivity of hospital units, aiming these to be better determined, as the cost of health services increases diachronically. The comparative cost analysis between the various departments of a hospital unit is commonly used in all kinds of economic evaluations. The objective of the present study is the application of international methodology in manufacturing a model of cost assessment per cost centre in the Academic General Hospital Heraklion (PaGNI) and followingly the examination of the effectiveness of this model by applying it in years 2004 and the first half-year period of 2005. The data used emanate by inter-hospital sources of PaGNI. Reviewing the international bibliography was considered essential in order to investigate the appropriate methodology of cost allocation between the various departments of nursing institutions and conducted by using the English terms ‘cost analysis’, ‘hospital cost’, ‘cost centre’, ‘hospital effectiveness’. Each cost centre includes the cost of medicines, sanitary material, orthopedic material, expenses for chemical reaction agents and expenses of supporting services and over heads. The application of the model generated the cost per cost centre for the year 2004 and the first half-year period of 2005. This study constitutes a particularly useful tool for the configuration and the adoption of policies, beneficial to the economic management of nursing institutions, so that they can offer health services of better quality to the population of their region of responsibility, since lots of improvements and regulations are required.
|
| Language |
Greek |
| Subject |
Financial Management hospital |
|
Hospital Administration |
|
Νοσοκομείου διοίκηση |
|
Οικονομική διαχείριση Νοσοκομείο |
| Issue date |
2006-08-04 |
| Collection
|
School/Department--School of Medicine--Department of Medicine--Post-graduate theses
|
|
|
Type of Work--Post-graduate theses
|
| Notes |
Πρόγραμμα μεταπτυχιακών σπουδών "Δημόσια υγεία και διοίκηση υπηρεσιών υγείας" |
| Views |
455 |
Πρότυπο κοστολόγησης ανά κέντρο κόστους σε πανεπιστημιακό νοσοκομείο
