Hospital Cost Management Activity-Based-Costing ABC application - a Case Study in Surgical Site Unit / Gestão Hospitalar - aplicação de custeio ABC - Activity Based Costing - um estudo de caso em unidade de centro cirúrgico.

AUTOR(ES)

Rubens Oshiro

DATA DE PUBLICAÇÃO

2005

RESUMO

This case study is based on the methodology of qualitative study and regards Activity-Based-Costing - ABC application in a Surgical Site Unit. For this case study, it was chosen an health operator with headquarters in São Paulo city and national influence. In order to reach the research objectives, the author used the interview technique, analysed documents, collected data and information. The material was submitted with rigorous scientific methodology and compared with researched literature, and allowed to reach a conclusion of the developed work. Many studies have been conducted to clarify the hospital activities and, this one goals the diffusion of the applicability of Activity-Based-Costing ABC as a way of measure the costs and review the process with a starting point in surgical site units of the health operator studied. For development of costs by the Activity-Based-Costing - ABC, first the activities were analysed. Then the resources were tracked and activity costs were measured. Finally the assessment indicated the existence of idle capacity. The result of this work allows the possibility Activity-Based-Costing ABC application with benefits relating the way of measure and revealing an tool for costs analysis, process valuation and the evidence of costs reduction without loss of quality.

ASSUNTO(S)

contabilidade de custo activity accounting custeio baseado em atividades processo decisório costing cost accounting contabilidade nacional decision-making process

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