The difficulties presented by cost comparison for health care trusts: an empirical analysis

The aim of this article is to contribute to the debate currently surrounding the question of cost comparison among public health care trusts by presenting an empirical case study of the application of this practice in the Tuscan Health Care Service (THCS). The experience observed in Tuscany will be used to investigate certain aspects of this subject that have been analysed in existing literature. Special attention will be dedicated to the use of cost comparison by health care trusts and the difficulties this practice presents. By adopting a prescriptive approach, on the basis of the outcome of the empirical case study and considerations on benchmarking in public administration presented in existing literature, certain strategies will be recognized as increasing the usefulness of cost comparisons among health care trusts. Adopting these strategies could help to create the conditions in order that data could be considered reliable and used for comparative purposes.