Managerial Innovation in Hospitals: An Analysis of Adoption of Micro Costing

The accounting information associated with clinical results is able to map the real cost efficiency in the clinical trial. The study analyzes explicitly the clinical trial carried out in 2017 by the "Bambin Gesù" Pediatric Hospital in Rome (Italy). The survey for the first time classifies the costs of a clinical trial on the use of micafungin in pediatric patients. The study provides an example of ways and items of expenses related to the clinical trial. The methodology used is applicable and can be used to compare future trials, thus identifying reference benchmarks. The study through practical application seeks to identify the correct method to avoid errors during the detection of clinical trials as evidenced by the study by Graves et al. (2002) through a proper application. The article also highlights the main cost items to be kept under control during the clinical trial phases. Moreover, given the incidence of candida in children, the study increases the literature on the administration and testing of specific drugs for treatment and therapy