Um estudo da utilizaÃÃo dos instrumentos de gestÃo de custos em organizaÃÃes hospitalares na mesorregiÃo do TriÃngulo Mineiro / Alto ParanaÃba

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

This study aimed to investigate the adherence of hospital organizations in the region of TriÃngulo Mineiro / Alto ParanaÃba to state-of-the-art cost management instruments available in contemporary literature about this theme. A quantitativequalitative research was carried out through a sectorial study of hospital organizations in this region, involving managers and official control departments or similar areas. Primary and secondary sources were used for data collection. Primary data were collected during a three-month period by applying structured questionnaires, while secondary information was taken from literature, consulting books, journals, electronic articles, theses and dissertations. The structured questionnaires were subject to quantitative analysis with the help of Microsoft Excel, to observe the characteristics of the phenomenon, describe quantitative relations among the study elements and group opinions, elements and other information. The results evidence that accounting and budgetary cost management tools are insufficiently used in comparison to literature about this subject, identifying low levels of adherence to state-of-the-art hospital cost management and providing a general treatment of this theme. Organizations, mainly for-profit organizations located in urban centers with the biggest population concentrations where a majority of cost management tools were present approximated contemporary literature recommendations. These sites demonstrated a clear improvement in the analytic parameters, due to greater adherence between theory and practice.

ASSUNTO(S)

contabilidade de custos accounting of costs hospitais - administraÃÃo - triÃngulo mineiro (mg) hospitais - controle de custo - alto paranaÃba (mg) custos hospitalares hospital costs hospitais - controle de custo - triÃngulo mineiro (mg) administraÃÃo hospitalar hospital administration administracao hospitais - administraÃÃo - alto paranaÃba (mg)

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