Drivers of cost system development in hospitals: results of a survey
Cardinaels, Eddy Roodhooft, Filip van Herck, Gustaaf
Cardinaels, Eddy
Roodhooft, Filip
van Herck, Gustaaf
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Publication Type
Journal article
Editor
Supervisor
Publication Year
2004-08
Journal
Health Policy
Book
Publication Volume
69
Publication Issue
2
Publication Begin page
239
Publication End page
Publication Number of pages
14
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Abstract
While many hospitals are under pressure to become more cost efficient, new costing systems such as activity-based costing (ABC) may form a solution. However, the factors that may facilitate (or inhibit) cost system changes towards ABC have not yet been disentangled in a specific hospital context. Via a survey study of hospitals, we discovered that cost system development in hospitals could largely be explained by hospital specific factors. Issues such as the support of the medical parties towards cost system use, the awareness of problems with the existing legal cost system, the type of contract for the physician's internal financial agreement, should be considered if hospitals refine their cost system. Conversely, ABC-adoption issues that were found to be crucial in other industries are less important. Apparently, installing a cost system requires a different approach in hospital settings. Especially, results suggest that hospital management should not underestimate the interest of the physician in the process of redesigning cost systems.
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Keywords
4203 Health Services and Systems, 42 Health Sciences, Clinical Research, Health Services, Belgium, Cost Control, Costs and Cost Analysis, Data Collection, Economics, Hospital, Organizational Innovation