In our National Health System the importance of analysis laboratories has grown gradually, on average, in recent years. For this reason, already with Law 27 December 2006, n. 296 a reorganization plan was planned for the network of accredited public and private facilities providing specialist and diagnostic services to the laboratory, in order to adapt organizational and personnel standards consistent with the efficiency increase processes made possible due to the use of methods automated. However, the Ministry of Health with note n. 11669 of 16 April 2015 has found an uneven application of the new discipline in the various Regions, especially in those where a deficit recovery plan was underway. It follows that a critical moment in the evaluation process of the sector is the analysis of the technological and organizational characteristics relating to the planned reorganization process by the individual Regions. This paper aims to: analyze the characteristics of the sector, identify the most appropriate evaluation method, focusing on the critical aspects examining the application of the chosen method in order to consider the business characteristics deriving from the aforementioned reorganization plan. For this purpose, the case of valuation of a Clinical and Hematological Analysis Laboratory in the Campania Region.

Le problematiche di valutazione di un laboratorio privato di analisi cliniche

Rossi P.;
2019-01-01

Abstract

In our National Health System the importance of analysis laboratories has grown gradually, on average, in recent years. For this reason, already with Law 27 December 2006, n. 296 a reorganization plan was planned for the network of accredited public and private facilities providing specialist and diagnostic services to the laboratory, in order to adapt organizational and personnel standards consistent with the efficiency increase processes made possible due to the use of methods automated. However, the Ministry of Health with note n. 11669 of 16 April 2015 has found an uneven application of the new discipline in the various Regions, especially in those where a deficit recovery plan was underway. It follows that a critical moment in the evaluation process of the sector is the analysis of the technological and organizational characteristics relating to the planned reorganization process by the individual Regions. This paper aims to: analyze the characteristics of the sector, identify the most appropriate evaluation method, focusing on the critical aspects examining the application of the chosen method in order to consider the business characteristics deriving from the aforementioned reorganization plan. For this purpose, the case of valuation of a Clinical and Hematological Analysis Laboratory in the Campania Region.
2019
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https://www.rivistadeidottoricommercialisti.it/le-problematiche-valutative-di-un-laboratorio-privato-di-analisi-cliniche/n-3-luglio-settembre-2019/archivio/1105/
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11368/3040478
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