Research project PE/ES/04 (Research action PE)
There coexist two flows of funds in the hospital sector, i.e. funding via the hospital budget (daily hospitalisation fees) and the system of production-linked compensation for medico-technical interventions and pharmaceutical specialities.
The aim of this research is to analyse the appropriateness and applicability of more integrated compensation schemes for a number of major hospital divisions such as the hospital dispensary, the kidney dialysis unit, the radiology department, etc.
To this end we shall examine, on the basis of accounting data, the structure of actual costs in each of these units, that is the fixed versus the variable costs and the direct versus the indirect costs.
This analysis should make it equally possible to detect funding needs and to limit funding to justified costs, while ensuring the quality of care.l
