Sistema de custos para os hospitais públicos municipais: estudo no Hospital Distrital Gonzaga Mota Messejana (HFGMM)

• Ano de defesa: 2008
• Autor(a) principal: Ferreira, Alzenir Morais
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: ABC (Activity Based Costing); Organização hospitalar; Custos hospitalares
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/61946

Usually, the organizations are continually searching for improvements in their makingdecision process. The hospitals linked to this context face many difficulties due to the organization structure complexity, besides the financial, human resources and technological shortcomings. In this sense, the implementation of a cost system is fundamental. Thus, the present study aims at proposing a Costing Model for public hospitals in the city of Fortaleza through an exploratory and descriptive research. An information sequence, which goes from the most basic to the most complex ones, is presented. The level of analysis is organizational and the researched unity is one of the public hospitals in the city. The Activity Based Costing (ABC) method was described with the help of a former one (Martins, 2003), which was adapted to the hospital conditions. The case study was applied in the HDGMM with the purpose of determining the medical procedures costs related to the birth event, in the sector ACCR and obstetrics. The importance of adopting the ABC system over the other systems is approached in this research, since the traditional ones do not fulfill all the hospital organizations’ requirements. The ABC system enables a better and rational indirect costing tracking and shows how important is to get to know the real costs of a hospital public administration’s services. With the adoption of the ABC system, the hospitals will be able to cut off waste, improve their services and evaluate results in search of quality and improvement of the management.. The final results show that the proposed ABC method can be applied in the medical procedures costing measurement in this hospital as well as bring benefits to many activities developed under the hospital’s responsibility.