I COSTI DELLE PRESTAZIONI LUNGODEGENZIALI: DETERMINAZIONE DELLE AREE DI RISULTATO E PROFILI DI ECONOMICITA'

Since nineties, Italian healthcare organizations have been facing increasing competitive pressure and an higher complexity in internal operating processes. This is true even for organizations active in the non acute field. The main objective of this paper is to identify the role of management accounting tools in analyzing the economic performance of long term care organizations. In particular, the case of a private hospital provides an example of a model to determine the cost of a patient per day in long term care organizations. The article highlights how different levels of complexity in patient profiles are associated to different profitability patterns.