Bleeding peptic ulcer is a widespread disease of great medical, economic and managerial interest. The study investigates the relevance of the type of hospital assignment department and the different categories of fixed and variable costs generated during the period of stay, deepening the causes of the disparities found. In addition, the degree of correlation between independent variables and dependent variables that characterize the reference groups was statistically assessed to understand whether the admission for bloody peptic ulcer causes significant variations in mean hospitalization and total costs based on the patient’s assignment department. The study evaluates the results according to the degree of organizational appropriateness and allocative efficiency of the care and therapeutic pathways.
Keywords: Peptic ulcer, analytical accounting, organizational suitability, efficacy, efficiency, therapeutic pathways