TITLE

ZASADY RACHUNKU KOSZTÓW FRANCUSKICH SZPITALI NA POTRZEBY WYCENY ŚWIADCZEŃ ZDROWOTNYCH

AUTHOR(S)
Kludacz, Magdalena
PUB. DATE
July 2015
SOURCE
Research Papers of the Wroclaw University of Economics / Prace N;2015, Issue 398, p209
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The majority of hospital services in France is currently financed based on diagnosis-related groups (DRG). The prospective payment systems based on Diagnosis Related Groups (DRG) are now in use world-wide to finance hospitals.This system operates in France under the name Groupes Homogenes de Malades (GHM). In such a situation the cost information obtained from French hospitals should be an important factor that is used to set prices of medical services. Hospitals that collect the cost data for valuation of health care services are required to use the uniform cost accounting system called analytical accounting. The aim of the article is to analyze the cost accounting principles applicable in the French hospitals that collect and transmit the cost information for the valuation of health services at the central level. The article describes the main stages of the cost accounting system applied in French hospitals.
ACCESSION #
110337617

 

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