Nobre, Thierry; Biron, Noëlle - In: Revue Finance Contrôle Stratégie 5 (2002) 2, pp. 85-105
This article reports on the attempt to carry out Activity-Based-Costing (ABC) in a surgical department of a university hospital. The cost-accounting system proposed by responsible governmental agencies provokes users reactions which are aimed at combining the methods recommended by Health Care...