Do not follow this hidden link or you will be blocked from this website !

Some Suggestions for Improving Hospital Accounting Practices in Public Health Care Organizations

Jean de Kervasdoué ** Membre, Académie des technologies ; chroniqueur, Le Point.fr ; professeur émérite, CNAM. Contact : jean@kervasdoue.com.
Alain SOMMER * Directeur, Medical Organisation Management ; enseignant, Conservatoire des arts et métiers (CNAM). Contact : alain.sommer@mompartners.com.


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.


Download PDF Format


Footnotes


Share email Share on Facebook Share on Twitter Share on Google+