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All sophisticated management accounting practices used in hospitals require a functional costing system, which allows for better cost calculation of medical services. This is important for the hospitals because they should always look for the possibilities to improve their outcomes. This study...
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This research proposes an approach to measure hospital performance based on a generalization of Banker and Morey (1986) and Førsund (1996). This approach considers quasi-fixed inputs explicitly, calculates their implicit cost, and quantifies returns to scale. The performance measure is...
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Mortality differences between university, non-teaching public and for-profit hospitals are investigated using a French exhaustive administrative dataset on patients admitted for heart attack. Our results show that innovative procedures play a key role in explaining the effect of ownership status...
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This study investigates current status of balanced scorecard (BSC) application and its impact on hospital performance in China. A nationwide survey indicates that a large portion of Chinese public hospitals have adopted BSC in hospital administration at present. By applying univariate and...
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We compare adverse event rates for surgical inpatients across 36 public hospitals in the state of Victoria, Australia, conditioning on differences in patient complexity across hospitals. We estimate separate models for elective and emergency patients which stay at least one night in hospitals,...
Persistent link: https://www.econbiz.de/10008599213
This research proposes an Analytic Hierarchy Process (AHP) sensitivity analysis to evaluate organisational performance of hospitals. The relative weights of evaluation criteria are determined using the AHP sensitivity analysis, followed by ranking of the hospitals for decision makers to evaluate...
Persistent link: https://www.econbiz.de/10010669183