Journal title MECOSAN
Author/s Cesare Cislaghi, Emidio Di Virgilio, Giampaolo Grippa, Francesco Bevere
Publishing Year 2018 Issue 2017/104 Language Italian
Pages 19 P. 111-129 File size 24918 KB
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The macro-analytical accounting analysis of the of the National Health Service’s public companies has the purpose to identify which sub-systems are homogeneous among the Regions and how these have evolved over the last decade. The data used are the official data of the LA detection model that every Health Service’s public companies send to the Ministries of Health and Economy. The totals of the LA cards must be match with the values shown in the model for the recognition of the EC income statement (Economic Account), reclassified by levels of assistance and production factors. the LA models, but we consider that the bias do not affect the possibility of influencing too much the models of allocations of economic resources destined for health in the twenty Italian regions. With the three two-year periods data (2007-2008, 2011-2012 and 2015-2016), have been elaborated time-space clusters which clearly show the aggregations between regions with similar allocative models and the major differences between the Northern and South. We have also highlighted both the different aggregations formed in the decade and the various allocation choices such as, for example, the reduction of hospital care costs and the growth of outsourced purchases. The graphs produced here provide a clear evidence of the characteristics of the allocative models of the different Regions in the two-year periods considered in the analysis.
Keywords: Analytical accounting, economic resources allocation models, Local health systems, healthcare standards, input factors.
Cesare Cislaghi, Emidio Di Virgilio, Giampaolo Grippa, Francesco Bevere, Le differenze tra Regioni negli anni dei modelli di allocazione delle risorse economiche per la Sanità in "MECOSAN" 104/2017, pp 111-129, DOI: 10.3280/MESA2017-104007