Artículos de revistas
A cost management model for hospital food and nutrition in a public hospital
BMC Health Services Research - Volumen: 14 Número de artículo: 542 Nov 2014
Neriz Jara, Liliana
Núñez Mondaca, Alicia Lorena
Ramis Lanyon, Francisco Javier
In Chile, the use of costing systems in the public sector is limited. The Ministry of Health requires hospitals to manage themselves with the aim of decentralizing health care services and increasing their quality. However, self-management with a lack of accounting information is almost impossible. On the other hand, nutrition department costs have barely been studied before, and there are no studies specifically for activity based costing (ABC) systems. ABC focuses on the process and traces health care activities to gain a more accurate measurement of the object costs and the financial performance of an organization.