AnÃlise comparativa de procedimentos de controles contÃbeis em almoxarifados hospitalares de uma entidade pÃblica e de uma entidade privada

AUTOR(ES)
DATA DE PUBLICAÇÃO

2003

RESUMO

This research presents a comparative analysis of countable controls between the store-room of a public and a private hospital in Recife. These controls exist to make the management more efficient. Literature shows that the decision process must be supported by good information systems which allow the manager to have a better administrative performance and a self-evaluation through adopted performance indicators. Literature also suggests that to do the strategic performance evaluation of strategic performance a model directed toward the actions developed in the organization should be constructed and the importance of hospital store-room logistics is also shown. The packing of materials as an item which may produce an impact on the price of unit. The objective of this research was to identify management characteristics studied store-rooms, the reception of the materials, the accountings, the existence of storaged index-card, the packing and distribution, how the leftovers are treated, the differences, the devolutions, the needs, the necessary replacement time, the interaction with the other functional units of the hospital, if it possess a system of manual or elctronic information and how the relationship with the suppliers occurs. This research focused the store-room as it consists of a strategical unit in the hospital capable of impacting on the quality of the management. For this research two procedures were used to collect data: use of questionnaires and interviews. Initially, the questionnaire was sent by fax to the person responsible for each store-room an after that an interview was realized where all the points of the questionnaire were debated. This research shows that the store-room of the analyzed public hospital must improve considerably, mainly in its information system in order to make it more complete, following an item from its entrance in the store-room, than distribution until its final consumption, integrating it with other units. VIII The private hospital store-room has improved the administration of its materials decentralizing the receiving, storage and control process, using an system that integrates the store-room with the other hospital units. However, it cannot be said that the model adopted by the store-room of the private hospital serves, in all aspects, as benchmarking for the public hospital. In some aspects the store-rooms of the public hospital has also some points were they are better than the private hospital

ASSUNTO(S)

entidade pÃblica controles contÃbeis em almoxarifados entidade privada benchmarking administracao publica

ACESSO AO ARTIGO

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