Abstract:
This Thesis analyse how the Cost Accounting process has evolved in time and how it has been applied to the National Healthcare System, studying the different cost methods. The first two chapters have a theorical approach regarding cost accounting techniques, in particular there is a comparison between Activity Based Costing and Time Driven Activity-Based Costing. The third chapter contains an empyrical analysis of a surgical procedure in the Department of Surgical, Oncological and Gastroenterological Sciences of the University Hospital of Padua.
