Gestão de custos em uma clínica popular multiprofissional de serviços de saúde: uma abordagem para a implementação de um sistema de custo

Detalhes bibliográficos
Ano de defesa: 2014
Autor(a) principal: Gomes, Cristiano Freitas lattes
Orientador(a): Rached, Chennyfer Dobbins Abi lattes
Banca de defesa: Ferraz, Renato Ribeiro Nogueira lattes, Amorim, Maria Cristina Sanches lattes
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Nove de Julho
Programa de Pós-Graduação: Programa de Mestrado Profissional em Administração - Gestão em Sistemas de Saúde
Departamento: Administração
País: Brasil
Palavras-chave em Português:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: http://bibliotecatede.uninove.br/handle/tede/1175
Resumo: It is known that the complexities of large hospital sectors require large amount of resources for their implementation and operation, and the equipment end up having relatively short lifespan and spending are too high for the characteristic of the patients treated, unlike outpatient specialties where the cost is returned to skilled labor. Currently, health services have sought to control your spending. Every day the modern environment has been shown in favor of change and competitiveness not only for quality but at a lower cost has been considered. Propose a system of cost management for health clinics popular services that assists managers can have a better competitive position in the negotiations. The objective this study was to analyze the process of management of costs by absorption costing, in popular multi-professional clinical health services. This research is the research-action type. The data had been collected through primary documents and analyzed by documentary and descriptive analysis. The absorption costing takes care of requirements of Management of Costs National Program (PNGC). This is a easy method to standardize the costs information units that were managed.