AvaliaÃÃo de impacto da implantaÃÃo de sistema de informatizaÃÃo de apuraÃÃo de custos em hospitais: estudo de caso em hospital no Recife

AUTOR(ES)
DATA DE PUBLICAÇÃO

2004

RESUMO

This work has for objective to evaluate the impact of the implantation of a system of information of control of hospital costs. For in such a way a basic theoretical referencial will be constituted to evidence the analysis elements. After this, will be carried through a study of case together to the Hospitals of the Unimed, that is a cooperative of doctors come back toward the rendering of services in the health area. The study of case it will be made thru of interviews with directors, it consults documents and texts, beyond data of the experience of the interviewed ones. This study of case, involving nine people, search to investigate the degree of effectiveness attributed to the system and changes that had occurred in the institution for the implantation.In accordance with AHA (Association of Hospitals of America - FALK, 2001, p. 16), has two versions of verification of costs for health institutions, Prospective Payment System (PPS) and the payment for Diagnostic Related Groups (DRG, these systems although to affect positively the reduction of costs also they had been accused to negative influence the quality of the hearth services. In the first version the activity meaning was limited, according to author, to the context of each department. The resulted cost is supplied in terms of unitary average cost. For Eliseu Martins (2001, p.306) the first methodology corresponds to a functional vision while second and more directed to the activity based costing (today known in literature as ABC). The last vision is basedin the methodology of verification of costs more good known as "activity based costing (ABC)", as Martins (2001, p. 306), or "diagnostic based costing" as the program of wCustos company WPD Technology, responsible for the implantation of the module of costs of the system of hospital information just activated in the hospitals one and two of the Unimed

ASSUNTO(S)

sistema de custo administracao tecnologia de informaÃÃo hospital costing information tecnology cost systems custo hospitalar

ACESSO AO ARTIGO

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