Análise de custos no setor hospitalar - utilização da metodolologia Activity Based Costing - ABC: O Caso das Cirurgias Cardíacas no Hospital Universitário de Uberlândia

AUTOR(ES)

Edvalda Araújo Leal

DATA DE PUBLICAÇÃO

2006

RESUMO

The productive process in teaching hospitals is expensive due to the fact that it incorporates teaching activities, research and extension which make thee hospitals a reference for cutting edge technology. They also need to attend to the requirements established by new paradigms in society. Considering this challenge and the complexity of these organizations, it is essential to use cost methods that are able to reduce the level of uncertainty in deciding processes. This work presents an analysis of feasibility for applying cost activity methodology in the costs of a teaching hospital entity which is limited, in this study, to the heart surgery specialty. The research strategy used was the case study accomplished in the Surgical Centre of the Clinical Hospital of Uberlândia (HCU), in the last trimester of 2005. The development was conducted based on process analysis, identification of involved resources and the cost directives to the activities involved. After being defined the resources and their participation, the next phase tries to verify in which way the resources are used by the activities during the operation. After the process analysis, the activities are identified and a resource directive, which measures the activity use during surgeries, is established. The results indicate that the ABC offers detailing levels of the process of higher hospital services than those in the traditional cost systems. It is then possible to best perceive the use of resources during an operation and, therefore, calculate the cost of a major surgery more accurately. This work confirms the feasibility of the ABC cost methodology in the hospital segment, respecting its peculiarities of application, its philosophy, principles and methodology, analyzing the specific data of the HCU. The aim is to be able to measure more precisely the costs and improve hospital management

ASSUNTO(S)

hospitais ciencias contabeis activities atividades custos direcionadores custeio baseado em atividades hospital das clinicas de uberlandia -- centro cirurgico -- custo -- estudo de caso hospitals operation costs cirurgias directives

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