Methodology and Criticality of Analytical Accounting in Healthcare Organizations
The change of management information system in the public sector is one of the most important factor for innovating the managerial functions.
Many years after being introduced, Cost Accounting System has not yet to come into its proper role in the arena of healthcare organizations management.
This paper aims to help enhance the managerial implications of Cost Accounting by underscoring its potential as an effective support tool for managers, through the involvement of those in charge in designing the information system, from a structural and dynamic point of view. This approach allows deep knowledge of the goals of the cost accounting system, transforming accounting routine into institutions. Integrated Clinical Pathway (ICP) cost calculations, through Activity-Based Costing, associated with repairing a broken hip makes it possible to align the internal aspect of cost management with the external one, that of analyzing the value created by focusing on actions and processes, so as to offer managers the opportunity to discern potential pathways for improvement. Such a process would make it possible to upgrade the accounting routine of a healthcare organization, thus strengthening the link between operations and their representation, through a Cost Accounting system, from a managerial perspective.
The paper has adopted the method of case study analysis, which allowed to conduct an in-depth investigation of the situations of interest, while also highlighting different points of view in order to understand how some events took place.
Keywords: Management accounting change, public healthcare organization PDTA, Activity Based Costing.
Del Bene, L., Sanna, G.A. (2020). Metodologia e Criticità della Contabilità Analitica nelle Aziende Sanitarie, Management Control, n. 2, pp. 105-128, DOI:10.3280/MACO2020-002006
