the use of cost
comparison in hospital structures:
Riccardo Mussari and Antonio Barretta
Cost comparison among firms and the relative need to achieve uniform costing
for firms addressed by comparison are established themes in cost accounting
literature. However, they have not received much attention recently in
international research. Cost comparison among firms remains nevertheless a
widespread practice in various areas of the economy, especially those with
public sector participation. The aim of this research project is to focus
attention on the practices of uniform costing and cost comparison among firms
so as to underline how these techniques, formulated over a century ago to serve
different purposes from their present applications, may still be put to optimal
use.
This research project will make reference
to data collected in the health sectors of two countries where cost comparison
is practiced: in Italy and Scotland. Observation of practices in the two
countries makes it possible to discern that the aims underlying their adoption
of cost comparison are analogous, in spite of their highly distinctive national
health service structures. The two countries furthermore encountered similar
difficulties in seeking to perfect these techniques.