Examining the managerial and cost control for an optimal healthcare education

Abstract

In recent decades, both economic development and technological advances in medicine have contributed to an increase in health demand and costs, mainly derived from the growing implementation of innovative health services. In this context, it is necessary to note that welfare economics involves the rationalization of limited economic resources. Likewise, the concern about the increase in health spending that is occurring in developed countries has meant that hospitals have flexible management accounting that helps to maximize the efficiency of internal management and obtain the maximum performance of the allocated financial resources. This will have a favourable impact on indicators such as minimal infant mortality, increased life expectancy at birth, or the rate and effectiveness of transplants. Hence, organizations choose to improve their management systems to carry out a more efficient health care education, in such a way that these try to optimize the available resources to offer a quality product or service with the minimum possible costs. Bibliometric techniques have been applied to a sample of 2003 articles to establish the relationships between the main dynamic agents of this research topic, in addition to identifying the main current and future lines of research. Providing a benchmark for future research on management control for health care education, this study reveals the emerging intellectual structure of this interdisciplinary field.