Modelagem e implantação de sistema de informações para monitorar custo de produção dos produtos fabricados pela Farmácia Hospitalar do Hospital das Clínicas da Faculdade de Medicina da Universidade de São Paulo / Modeling and implantation information system to monitor the production costs of manufactured products by the hospital pharmacy of Hospital das Clínicas, Faculty of Medicine, University of Sao Paulo

AUTOR(ES)

Marcia Lucia de Mario Marin

DATA DE PUBLICAÇÃO

2004

RESUMO

On the basis of the absorption costing method, with a number of adaptations from activity based costing, an information system was modeled and implanted to monitor the production costs of products manufactured by the hospital pharmacy of Hospital das Clínicas, Faculty of Medicine, University of São Paulo. Were analysed manufactured products forms, raw material, indirect manufacturing costs, quality control, and added up direct labor time for 100 manufactured products in July 2003. The results showed that out of 35 items produced with similar products in the market, 28 presented a production cost below the price of the market manufacturer. Evaluations revealed that, during this month, the institution saved about 750 thousand reais through internal production. The 65 remaining items were exclusive and special products. Raw material expenses accounted for 69% of total production costs. The proposed model showed that the hospital pharmacy can lead to expense reduction for the entity.

ASSUNTO(S)

custeio baseado em atividades produção de medicamentos activity based costing absorption costing farmacoeconomia farmacotécnica custeio por absorção production costs custo de produção farmácia hospitalar hospital pharmacy medicine production

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