期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：Nowadays, as well as in the commercial sector, a sanitary unit must know its costs in order to be
competitive, no matter her status. Although these ones can be approached in many perspectives, three
classifications are possible from the point of view of the sanitary institutions: accounting, medical and
economic, the regrouping of the expenses being operated depending on the finality of the study: the
perspective of the decision, the perspective of the management through budgetary deviations or the
perspective of the financing of the hospital structures. Starting with a constructive research (literature
review) concerning the definition and the classification of the costs, the paper proposes to offer a practical
pattern regarding the methodology of establishment of the cost per patient and per hospitalization day
within a surgery section.
