Assessing the effect of standardized cost systems on financial performance. A difference-in-differences approach for hospitals according to their technological level

At an international level health policy makers face an environment involving pressures to contain costs [1]. This explains the growing interest with respect to the calculation of health care costs [2,3] and, particularly, the cost systems (CS) used in hospitals [3 –6]. Management health care literature suggests that the cost information provided by an effective CS facilitates management by clinicians, improves accuracy in the calculation of the price of services and can be used by managers for benchmarking; all of which could typically result in better cost containment and cost management [3–11].

Source: Health Policy - February 1, 2018 Category: Health Management Authors: Beatriz Garc ía-Cornejo, José A. Pérez-Méndez Source Type: research