Costing and Pricing in Healthcare Private Firms  

作　　者：Antonella Cugini Silvia Pilonato 

机构地区：[1]University ofPadova, Padova, Italy

出　　处：《Journal of Modern Accounting and Auditing》2014年第7期764-776,共13页现代会计与审计（英文版）

摘　　要：This article analyzes the development of an activity-based costing （ABC） system in a private Italian healthcare firm. Findings shed light on the role of the cost accounting system in price assessment： It outlines new opportunities for the identification of the service mix offered as well as for price optimization. Because private companies provide services both within the public system--where the National Health System （NHS） provides fixed reimbursement fees--and within the private system--where prices are defined by each company. Accurate cost information is extremely important to support managers in the analysis of the service mix profitability offered in each system. For the business segment in which companies do not have flexibility in setting prices, cost information enables managers to identify services which may present profitability problems. For the business segment where price flexibility exists, cost information supports the identification of pricing errors so that charges can be better defined.

关 键 词：healthcare company cost accounting activity-based costing （ABC） PRICING 

分 类 号：F279.245[经济管理—企业管理] TS218[经济管理—国民经济]