期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：The highly affected world economy has also left its mark on the health systems. In Romania,the health system copes with shortages,even though multiple reforms have taken place. The purpose of the present paper is to show the importance of “borrowing” the cost methods of the private system and to use them in the public health system,especially for the overnight hospital stay. This transposition of methods has as a goal to make it easier to make decisions based on the calculation of the actual costs of hospitals. Limitation of resources’ availability can be also found in this domain,and the resources’ efficient use is a desideratum for each manager. In this paper,the epistemological positioning is situated along the positivism-constructivism axis. The present study relies both on the literature in the domain and on observation and personal research out in the field.
关键词：health care system;cost accounting;ABC method;hospital
