Thesis: Cost Accounting in Hospitals (20+ wk)

Concept title
Cost accounting for hospital care products in the Netherlands.

Description of the assignment
How can we build a hospital costing model which can be used for a decentralized form of cost management by hospital managers?

Costing of health care products is becoming more and more important as a result of the negotiations with health care insurers. There is an increasing tendency on the hospital market to make more specific contracts about volume and maximum costs of specific types of care. Consequently there is an increasing need for feeder- bleeder analysis and margin analysis. The costing models will have to be specific, transparent,  but not too time consuming in maintenance.

The current models are very specific but difficult to maintain. Furthermore, because of their complexity the current methods are not used for cost management by hospital managers. In this research we want to develop an approach which can support the hospital management in a decentralized form of cost management of their departments. 

Research goals

  • Build a costing model for a hospital.
  • Develop different case studies within the hospital in order to learn how costing methodology can be used for management choices by managers.

Preferred supervisor UT: Management Accounting
Confidentiality: no
Period of execution: 2017
Application deadline: 1 dec 2016

More information

For more information please contact Joost Zuurbier, 06 – 5573 5795.