Cost Modeling and Computation in the Healthcare Industry. Case Study on a Swiss Medical Care Organization

The main objective of this paper is to propose a quasi-analytical method through which we can compute the service costs in healthcare organizations, despite the specificities of various institutions. In building the structure of calculations, the approach is based on quasi-optimal modeling and his application within healthcare institutions; in doing so we focused on organizations specialized in the care of people with disabilities. Generally speaking, the majority of the expenses of these institutions are supported by the state, and, consequently, a control, as well as an evaluation of these costs, is imperatively required. In this context, our paper proposes, tests, and validates an estimation method of the cost of residential care for people with disabilities. This estimation will make it possible to carry out a comparative analysis between the obtained results and the amounts of received subsidies and the pension prices.