A lot of researches have been done in the health sector and particularly about hospitals. These are large organizations which include different activities, many others than the care given to the patient. The originality of this research is to study a support activity, hospital logistics, and analyze how it can contribute to improve the financial performance and to solve economic challenges of our hospitals. This thesis studies how to define and evaluate the hospital logistics performance. It also analyzes the management tools dealing with logistics performance present in the French health institutions. Follow exploratory monographs and a statistical study with a hundred logistics managers of hospitals, to observe the practices developed and difficulties encountered by these professionals. Finally, we apply the Time-Driven Activity Based Costing method to the transportation service of one hospital; time equations allow us to refine costs and optimize operational management control of the logistics activity. The answers given by the management control to the gaps in the literature and expressed in the statistical study are analyzed
