Allocation of production costs in the context of continuous improvement for the management of the performance of the medical laboratory in Lubumbashi: Innovative experience in the Democratic Republic of Congo
Pages : 1068-1075Download PDF
The University teaching hospital of Lubumbashi looking for efficacy for its medical laboratory has implemented quality management according to the EFQM model. This study evaluates the impact of rational charge-to-cost charges on organizational performance management. A quasi-experimental study carried out from 2005 to 2010 in the context of controlling production costs by activity in order to ensure financial autonomy. All production costs by activity were recorded. Indirect charges have benefited from rational allocation. The results indicate that the strategy has reversed the burden pyramid. Indirect costs have increased gradually from 14% to 45% in the overall cost of production. A real tariff, conforming to the height of the production costs, was applied. The level of activity did not influence the indirect charges that were imputed on a rational basis. In addition to improving the quality aspects of the services, good allocation of direct costs, customer loyalty, increased customer demand and an accounting performance of the laboratory. In the context of hospitals, rational imputation, which is a management accounting approach of the industrial world, can be transposed into a hospital technical support service. It stabilizes the price and ensures an accounting performance in a context of management autonomy and has converged efforts on the continuous improvement of benefits.
Keywords: Rational imputation, Organizational performance, EFQM, R. D. Congo