A centralised cost management system: exploiting EVM and ABC within IPD
نویسندگان
چکیده
منابع مشابه
Belgium: risk adjustment and financial responsibility in a centralised system.
Since 1995 Belgian sickness funds are partially financed through a risk adjustment system and are held partially financially responsible for the difference between their actual and their risk-adjusted expenditures. However, they did not get the necessary instruments for exerting a real influence on expenditures and the health insurance market has not been opened for new entrants. At the same ti...
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BACKGROUND Present trends in hospital management are facilitating the utilization of more accurate costing methods, which potentially results in superior cost-related information and improved managerial decision-making. However, the Activity-Based Costing method (ABC), which was designed for cost allocation purposes in the 1980s, is not widely used by healthcare organizations. This study analyz...
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The Institute of Medicine (IOM) [1], journal editors [2,3], and many others [4–6] have called for more widespread, third-party access to the individual participant data (IPD) and associated documentation from clinical trials (i.e., “IPD sharing”). Advocates assert that access to trial IPD will help to address well-established flaws in the current system of communicating trial results, including...
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ژورنال
عنوان ژورنال: Engineering, Construction and Architectural Management
سال: 2020
ISSN: 0969-9988
DOI: 10.1108/ecam-11-2019-0623