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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
Working paper
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Supervisor
Publication Year
2004
Journal
Book
Publication Volume
Publication Issue
9
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Publication End page
Publication NUmber of pages
26
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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 way hospitals and physicians arrange reimbursements, 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. Keywords: Activity Based Costing, Organizational Change, Cost Control, Hospital context
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Keywords
Management Accounting & Control, Activity Based Costing, Organizational Change, Cost Control, Hospital Context