A UTILIZAÇÃO DE MÉTODOS E SISTEMAS DE CUSTOS NA GESTÃO DE HOSPITAIS DA CIDADE DE GOIÂNIA.

Abstract

The health institutions are facing changes and facing with many challenges, resulting, among others, an increasingly competitive environment, changing and globalized world, demanding from managers to adopt appropriate tools for the management in most often lacking or insufficient for realization of operational activities. Many of these organizations have opened their eyes to the importance of calculating and controlling costs, both financially and in the decision making process. This essay, taking advantage of the conceptual light, tried to clear the importance of costs as a management tool for the health segment. Thus, we evaluated and analyzed the exercise of strategic cost management in decision making of high complexity hospitals in Goiânia, Goiás. For this purpose, the researched was based on universe composed of 27 hospitals that had more than 30 beds in 2010, with patient from public (SUS) and non-public care and in accordance with data extracted from the CNES in 2010. From this population it was possible to achieve qualitative and quantitative research on a sample of 08 hospitals which means a percentage of approximately 30% of the total data. Institutions, through its senior management were addressed by a questionnaire consisting of seven blocks of questions. The answers to questions were tabulated and analyzed using the statistical application of the Sphinx Lexical ALFA/CEPEM. The results demonstrated the existence of costing systems, and the absorption method used by most, according to the literature, aims at determining the cost of the goods or services produced by the company. It was noticed that managers have an average level of their operating systems, but use them regularly. The entire sample population, in possession of the costing system, agreed with the importance of costs in decision making process. Most managers recognized their systems at the maximum level of development of systems, according to Kaplan and Cooper (1998), but rudimentary structures of control and verification, also recorded in the sample, note the systems in less advanced stages.