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Analytical accounting


The law of 17 December 2010 requires hospitals to use analytical accounting in order to identify, for example, costs per treatment/service but also to be able to compare costs with other hospitals and thus improve transparency of hospital-related costs. To improve comparability between hospitals there is also a strong need to standardise accounting rules and methods.

Deloitte service offering

The extensive expertise in hospital accountancy in Luxembourg and abroad (including the plan comptable normalisé), as well as in activity-based costing and project management, together with our international network of experts with access to best practices in analytical accounting, will support our clients in facing their challenges.

We assist healthcare providers with the following services:

  • Support for the implementation of new analytical accounting obligations
  • Implementation of standardised accounting rules and methods


  • Georges Kioes
    Partner - CFO Services Leader
  • Petra Hazenberg
    Partner - Strategy & Corporate Finance - CFO Services

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