2014
DOI: 10.3917/cca.203.0015
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Les biens communs à l'hôpital : De la « T2A » à la tarification au cycle de soins

Abstract: Distribution électronique Cairn.info pour Association Francophone de Comptabilité. © Association Francophone de Comptabilité. Tous droits réservés pour tous pays.La reproduction ou représentation de cet article, notamment par photocopie, n'est autorisée que dans les limites des conditions générales d'utilisation du site ou, le cas échéant, des conditions générales de la licence souscrite par votre établissement. Toute autre reproduction ou représentation, en tout ou partie, sous quelque forme et de quelque man… Show more

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Cited by 23 publications
(5 citation statements)
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“…"The values that existed came from the staff" (E2), now these historical values seem less present, yielding to more economic values imposed by an authority guided by the concern for economic balance. Since 2004, the introduction of activity-based pricing (T2A) has developed a logic of competition (Angelé-Halgand and Garrot, 2014), between the CLCC's own services (in particular between services that treat various pathologies). "In a hospital, there is a coexistence of services that we no longer hesitate to describe as profitable or unprofitable" (E1).…”
Section: An Evolution Of Values: Alteration Of the Cognitive And Instmentioning
confidence: 99%
“…"The values that existed came from the staff" (E2), now these historical values seem less present, yielding to more economic values imposed by an authority guided by the concern for economic balance. Since 2004, the introduction of activity-based pricing (T2A) has developed a logic of competition (Angelé-Halgand and Garrot, 2014), between the CLCC's own services (in particular between services that treat various pathologies). "In a hospital, there is a coexistence of services that we no longer hesitate to describe as profitable or unprofitable" (E1).…”
Section: An Evolution Of Values: Alteration Of the Cognitive And Instmentioning
confidence: 99%
“…Au-delà du traitement des appels pris individuellement, cet outil, proche du lettrage comptable, pourrait améliorer la prise en charge des demandes des usagers. Cette vision processuelle permettrait tout à la fois de mieux utiliser les moyens publics et d'accroître la valeur créée pour l'usager, valeur qui ne peut être appréhendée qu'à ce niveau (Angelé-Halgand et Garrot, 2014).…”
Section: Une Différence Majeure : La Productivité N'est Pas La Prioritéunclassified
“…The more detailed cost objects are introduced into the cost analysis, the more useful it appears for managers (Pizzini, 2006). Managerial relevance may even lead physicians to change their resource utilization patterns of treating patients (da Silva Etges et al, 2020;Angel e-Halgand and Garrot, 2014;Eldenburg et al, 2010). In addition, managerial relevance seems to be associated with hospitals' profitability (Pizzini, 2006).…”
Section: Introductionmentioning
confidence: 99%
“…. Managerial relevance may even lead physicians to change their resource utilization patterns of treating patients (Da Silva Etges et al, 2020;Angelé-Halgand and Garrot, 2014;and Eldenburg et al, 2010). In addition, managerial 30 relevance seems to be associated with hospitals' profitability.…”
mentioning
confidence: 99%