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Revue de Management et de Stratégie
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Causes and sources of hidden costs in a medical facility



Agnieszka KISTER, Maria Curie Sklodowska University in Lublin

Pour citer cet article : 

KISTER A., 2014, Causes and sources of hidden costs in a medical facility, Revue de Management et de Stratégie, (2:11), pp.14-25,, VA Press

Abstract & Keywords

The aim of the following article is to analyze the sources and causes of hidden costs, based on the example of a healthcare facility. Measures reducing the levels of these costs were pointed out. Hidden costs are a result of an insufficient quality of services and processes. They are caused by poor management. They do not have a direct reflection in the enterprise information system, the reports provided by the accounting system, they are not included in the budget or in the accounts. In order to formulate a definition of hidden costs, an analysis of literature was conducted. It was followed by structured interviews with hospital staff. They were used to diagnose the sources of hidden costs and to determine their causes. The analysis of the hospital’s records was to verify the findings and conclusions of the author. Results. The origin of hidden costs and management decisions made to reduce the causes of hidden costs in a healthcare facility.
Key words: Hidden costs, Healthcare facility, Quality, Hospital    

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