Metodologia de custeio baseado em atividades: uma aplicação dos custos indiretos no centro cardiológico de um hospital / Metodologia de custeio baseado em atividades: uma aplicação dos custos indiretos no centro cardiológico de um hospital




This work presents in its introduction the actual panorama of the Brazilian hospital sector as well as the lack of professional management and the regulation of the health segment through the Federal Law n 9.656. Following the introduction, besides financial accounting and managerial aspects, the production technologies developed in the industries of transformation - which are the benchmarking for the services ares, are being analyzed. Thereafter, a bibliographic survey was dona regarding methodologies that are applicable to the measuring of cost: absorption, variable and par activities, demonstrating its relevant aspects as well as advantages and disadvantages. The last part of this work is a case study showing a comparison between the methodologies of activity and absorption costing. The dissertation deals with the tools of management of hospital organization, with emphasis on the ABC costs as a tool of financial management for the measuring of overhead costs of delivered services, and generation of information for decision making. The main objective of this work consists in the evaluation of the applicability of the methodology of activity based absorption costing as a tool of financial management in hospital organizations, and its comparison with the results achieved with absorption costing. The study was dona within the nursing department of the cardiology sector of a private hospital. The data - documental and par observation in loco, was collected by means of an interview with the supervisor of the nursing team. The obtained data evidenced that this particular hospital does not adequately apply the methodology of absorption costing to measure the overhead costs of delivered services. In order to make the comparison between appropriation taxes of the activity and absorption methodologies feasible, a cost opening of the cardiology department became necessary. Outcome: the comparison demonstrated significant variation between unitary overhead costs par activity and par department. This variation is due to the use of a same costing base on behalf of the absorption methodology to attribute costs to services while the activity based methodology applies several taxes which reflect better the consumption of overheads costs, thus being more precise


ciencias contabeis custeio baseados em atividades.

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