Universal Journal of Accounting and Finance Vol. 1(2), pp. 78 - 83
DOI: 10.13189/ujaf.2013.010206
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Factors’ Affecting the Hospital’s Cost Structure: the Case of a Greek University Hospital

Georgios L. Thanasas^*
University of Patras – Dept. Business Administration, Rion Campus, 26504 Patras, Greece

ABSTRACT

This paper analyzes the data that compose the cost structure of Greek Public Hospitals. Moreover, an attempt is made to explore the main operating factors that affect the total cost of public hospitals. This study, tries to contribute to literature in order to group into categories the expenses of public hospitals, while also it provides information to users on the cost structure of those hospitals. In order to do so, a big Public University Hospital of Greece was taken into account, for the period 2005-2009 in a quarterly basis for both financial and operative factors. Eleven cost categories which constitute the cost structure of the Hospital and four operative factors were taken into account for this analysis. The results show the cost factors who significantly affect the cost structure of this particular University Hospital.

KEYWORDS
Operative Costs, Cost Structure, Public Hospitals, Greece

Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Georgios L. Thanasas , "Factors’ Affecting the Hospital’s Cost Structure: the Case of a Greek University Hospital," Universal Journal of Accounting and Finance, Vol. 1, No. 2, pp. 78 - 83, 2013. DOI: 10.13189/ujaf.2013.010206.

(b). APA Format:
Georgios L. Thanasas (2013). Factors’ Affecting the Hospital’s Cost Structure: the Case of a Greek University Hospital. Universal Journal of Accounting and Finance, 1(2), 78 - 83. DOI: 10.13189/ujaf.2013.010206.