This article analyzes hospital privatization by comparing costs and quality between different ownership forms. We put … the attention on the distinction between public hospitals and private hospitals with public funding. Using information … about Spanish hospitals, we have found that private hospitals provide services at a lower cost at expenses of lower quality …

Purpose – The purpose of this paper is to trace the changes in accounting practice in UK hospitals, focussing on …. But, although cost information “evolved”, within its historical context, the process of establishing standard costs was …, the history of accounting reform in UK hospitals is one littered with disappointing results. Originality/value – The paper …

management performance and costs, and primary processes in hospitals. Through the implementation of the German diagnosis related … processes. Practical implications – The model can be used by hospitals for strategic planning of the FM costs and services in … hospitals is growing. In the DRG system, the provision of ready to use infrastructure is treated as a fixed cost and is …