Investigação da mensuração de custos na formação dos preços dos serviços hospitalares : um foco na diária hospitalar

AUTOR(ES)

Mirza Cunha Saraiva

DATA DE PUBLICAÇÃO

2006

RESUMO

In this piece of written work we have tried to investigate if the price of the hospital daily rate established by those who use the hospital services really covers the costs of the hospital hotel department. To answer this question a specific case in a private hospital in Natal during the second quarter of 2005 was analysed. To do it, it was necessary to refer to the literature about the basic concept of cost and systems of costing to confirm the study of our case, so as to insure a deeper knowledge of cost analysis of a hospital daily rate. The results we found indicate that the price which is paid by those who use the hospital services does not cover the cost of the hotel department. Although the price is established by those who use the hospital services, we find the hospitals must have their own system of costing by means of which a satisfactory daily rate to be paid by their customers can be established, so as both the hospital and its customer may be in business for a long time to come

ASSUNTO(S)

hospital costs custos hospitalares hospital hotel department ciencias contabeis diária hospitalar, hotelaria hospitalar, custeio por absorção hospital daily rate absorption costing

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