Management tools must keep pace with quick changes in the environment of health care institutions. The authors propose some avenues for improvement:
– avoid the disadvantages of conglomerates by separating income statements, balance sheet accounts and financing accounts;
– adapt the separation of authorizing and accounting officers to the new processes resulting from the IT revolution (artificial intelligence, robot process automation, platforms, e-admission, etc.);
– redesign the work units of medical and technical services, in particular the relative cost indexes (RCI);
– make “omogeneous patient groups” (GHM) more homogeneous in terms of treatment;
– adapt the activity-based financing method to ensure the funding of capital investments;
– better understand the reality of medical and technical cost centers;
– define regular interim management accounts.