Benchmarking in Public Hospitals under Cost Accounting Information
Beatriz García Cornejo
Benchmarking (BM) is one of the most used tools for implementing some features of the New Public Management. In particular, within the health care sector, the experience in UK hospitals is an outstanding example, which is used as a reference in this study. The main objective of this paper is to test empirically the usefulness of BM for the improvement of management in Spanish public hospitals, based upon information obtained from surveyed people involved in their financial management. The results suggest that health care managers regard cost BM as a useful tool in spite of the inherent limitations to the comparison processes. Nevertheless, according to the aforesaid professionals, there are some requirements that must be met to guarantee the reliability of the comparisons and to make the most of the potential of the managerial technique.
benchmarking, Cost Accounting, public hospitals, public health systems.
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