Improving managerial accounting practices and their effects on costs of logistics in hospitals: a comparison of hospitals in the U.S. and France

Pomberg, Michèle
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This paper investigates logistics differences between hospitals in the U.S. and France. This research extends prior research that compared hospital logistics functions in France and the U.S. in 1998 and discusses reasons for observed differences. Respondents in both countries indicated the need for further development of logistics functions by implementing new management information and control systems to reduce logistics costs. The first objective of the paper is to examine the current status of logistics activities in hospitals in both countries. The second objective is to find out whether the perceived and actual environmental changes resulted in planned and actual changes in logistics activities. Differences in logistics practices are drawn from variables such as: Responsibilities of logistics departments, Medical Supplies, and Strategic Alliances (Medical, Vertical, and Horizontal Logistics Collaborations; Outsourcing; and Future of Strategic Alliances) The results provide evidence that French hospitals have been able to reduce supplies inventory levels to a larger extent than their counterparts in the United States. In general, French hospitals reported more success in implementing advanced logistics functions than their U.S. counterparts. U.S. hospitals entered into outsourcing of their logistics functions more often than the French hospitals. I attribute these differences to changes in financing and regulations in the French hea1thcare industry. I did not find significant changes in financing and regulations in the U.S. healthcare industry.
Thesis (M.A.)--University of Hawaii at Manoa, 2008.
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