Influence of cost systems on efficiency. An analysis of Spanish hospitals using public national databases
This paper analyzes whether the level of development of the hospital cost systems (CS) implemented by the Spanish Regional Health Services (RHS) has an effect on hospital efficiency. For this purpose, we used the public data of 159 hospitals of the Spanish National Health System (NHS) between 2010 a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2020-07-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/365031 |