IdR73/26 - Cost Accounting and Governance Systems for Performance Management in the Regional Healthcare Service
The research programme is conducted within the Memorandum of Understanding between the Department of Management (DIMA) at the University of Verona and Azienda Zero of the Veneto Region, aimed at strengthening the cost accounting activities related to healthcare services provided by Regional Healthcare Service organisations.The first research stream focuses on the development and application of methodologies for determining the costs of healthcare services and care pathways through the analysis of processes, time requirements, resource utilisation, and cost drivers. The resulting evidence will be used to assess levels of output, productivity, and efficiency, and to support planning and tariff-setting.The second research stream involves the collection, systematisation, and analysis of data on the composition and functioning of governance bodies, with the aim of examining the relationship between governance arrangements and the effectiveness and efficiency of healthcare organisations.
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