Activity-based pricing and financial performance in Hassan II University Hospital Fez of Morocco: a research attempt

Abstract

The purpose of this paper is to measure the impact and contribution of activity pricing in improving financial performance. Likewise, the contribution of this paper is to promote Activity-Based Pricing within health establishments in Morocco, the main objective is to optimize financial resources and to review traditional financing methods. We opted for an exploratory study using SPSS, in order to measure the internal consistency of the measurement scales. For the second analysis, that of the confirmatory factor analysis, we started a rigorous process in order to test the hypotheses from the literature and from the study context. This step is major and was carried out using the PLS-SEM. The results obtained by our sample, which is made up of healthcare professionals from the Hassan II - Fez Hospital Center, have led us to understand that activity-based pricing strongly contributes to improving the financial performance of any hospital structure, specifically the Hassan II-Hospital. Today, Moroccan health establishments are very conscious of optimizing financial resources in order to deal with multiple obstacles. Moreover, this new method of financing is important since it will bring changes and continuous improvements in favor of the hospital and their patients. Activity-based pricing is considered a mode of financing which must be absolutely applied in the Moroccan hospital context. The originality of our paper will devote to future studies to initiate this research process in the health sector which currently seems essential and will bring more significant results in terms of funding hospital activities and performance.