Custeio baseado em atividades - ABC: uma aplicação em uma organização hospitalar universitária / Activity based costing - ABC: a study applied to a school-hospital
AUTOR(ES)
Ernani Mendes Botelho
DATA DE PUBLICAÇÃO
2006
RESUMO
The viability of the ABC System (Activity-Based Costing) in industrial organizations has led to the academic area to investigate the viability of the application of this system also in hospital organizations. However the studies developed in Hospitals approach the application of this system in isolated sections. Enlarging the discussion concerning to this topic, this work had the purpose of delineating a model starting from the identification and integration of data basing on the conception of ABC system that would be applicable to hospital organizations in a generalized way. In order to reach to this objective, an empirical study was developed in all sections of the Hospital Universitário Clemente de Faria. With the study it was possible to delineate a model applicable to the studied institution. It is understood that this model is applicable to any kind of organization - public, private or philanthropic -, provided that some adaptations are done according to the characteristics of each organization.
ASSUNTO(S)
activity based costing - abc hospitais - custos custeio baseado em atividades hospital school-hospital hospitais universitários hosptial - cost hospitais
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