Cost methods and target costing: A contribution to hospitals costs study / Métodos de custeio e o custeio alvo: uma contribuição ao estudo de custos em organizações hospitalares

AUTOR(ES)

Edison de Lima Júnior

DATA DE PUBLICAÇÃO

2006

RESUMO

Lately, the humankind has experienced a huge technological advance, which resulted in an expressive rising of information for managers. Consequently, it is not possible for the organizations to revise their management practices responsible for their participation in the competitive market. Such a fact does not change in hospitals. The efficient profit of their resources receives major importance by the social interest those hospitals perform in our society. This way, it is vital to highlight the cost of hospital services, as they are among the most crucial elements for their management analysis. So, the Target Costing comes as an important tool to help hospital managers administrate costs. Such a tool can be applied to any organization. Nevertheless, if applied when there is price and costs pressure, its results can be more satisfying. Therefore, there are not many researches concerning its application in the service sector. Because of that, this piece of work aims at investigating the cost methods that can be used to manage costs in hospitals, based on the Target Costing. In addition, to identify the cost method that generates more benefits to cost management. However, only two methods will be focused: the Variable Costing and the Cost Based on Activities. For this, it was used the methodology of the study of case, regarding a small but complex hospital structure. It is also used in semi-structured interviews with the main managers to identify the characteristics of the hospital management model, to verify if those characteristics adhere to the Target Costing and to identify the variables of the cost methods adopted by the hospital. In the end, it was concluded that the hospital management model attends the Target Costing principles. Furthermore, the Variable Costing is the method that generates more benefits of its costs, when considering the Target Costing.

ASSUNTO(S)

target costing variable costing cost methods custo-alvo métodos de custeio custeio variável

Documentos Relacionados

• Custeio alvo em serviços hospitalares: um estudo sob o enfoque da gestão estratégica de custos
• Custeio-alvo em serviços hospitalares um estudo sob o enfoque da gestão estratégica de custos
• A contribution to the study about multicriterion optimization methods
• Avaliação comparativa do custeio baseado em atividades e do custeio variável: um estudo de caso no IPEN
• Uma contribuição ao estudo dos métodos de custeio tradicionais e do método de custeio baseado em atividades (ABC) quanto a sua aplicação numa empresa pesqueira cearense para fins de evidenciação de resultado.