The calculation of costs in the public sector translates into a way of assessing management efficiency. However, there are great difficulties encountered in implementing this system. With the regulation of the Price Registration System - SRP, there is now the possibility for an agency to buy or contract for its own use and allow other agencies to participate (or ask for a ride) in the same bidding instrument, as long as it is of interest. homogeneous. This article presents a study that measured the cost of purchasing inputs at a university hospital in the city of Manaus by adhering to price registration procedures using the ABC cost. A case study was carried out and the data were collected through documentary research, mapping the acquisition process and unstructured interviews. Subsequently, the ABC costing method was used to measure the cost of the service performed (object of the study) for the acquisition of these inputs. The results of the study indicate that the ABC costing method is the most adequate to measure the costs of services performed in the public sector, since it avoids the arbitrary nature of the apportionment, allocating the values referring to the human and material resources applied in the acquisition process.
Lean principles are being successfully applied in the most diverse sectors beyond industry. In the health area, the so-called Lean Healthcare is gaining space with the implementation of lean methods that contribute to the maximization of value and quality to the patient. The objective of this work was to carry out a systematic review of the literature to identify and analyze the practice of Lean Healthcare and its tools in hospital environments. Scientific articles available in the database of the CAPES Periodic Portal were selected, and 161 articles were found, among which, 16 were selected. The results point to recent research, with practical applications where case studies are predominant. Lean tools have been applied in several countries to promote improvements in hospital environments, and the main ones are MFV, 5S, Standardization, Kaizen and Kanban. With this study, it was possible to observe that the use of lean techniques in health has been promoting significant benefits in the work environments, in the team's conduct, and the patients' experience, and that the human factor is what most hinders the implementation of these techniques.
A utilização da Teoria das Restrições no processo de pagamento de serviços continuados de uma IFES-Instituição Federal de Ensino Superior The use of the Theory of Constraints in the continuous service payment process of an IFES-Federal Higher Education Institution
Objetivo: Este estudo tem por objetivo apresentar uma proposta para avaliar o desempenho do Centro Cirúrgico de um Hospital Universitário baseada no OEE. Nesse sentido, busca-se avaliar a eficiência do setor identificando os fatores limitantes aos processos de cirurgia. Metodologia: Trata-se de uma pesquisa aplicada, cujos procedimentos adotados foram o estudo de caso, a pesquisa participante e a pesquisa-ação. Para a coleta de dados, utilizou-se de pesquisa documental, entrevistas do tipo não-estruturadas e da elaboração de Mapa de Fluxo de Valor (MFV). Principais resultados: As avaliações mostraram desempenhos abaixo do ideal para o indicador de Disponibilidade. Constatou-se que o percentual de espera é muito grande em relação ao tempo de cirurgia, o que acaba ocultando a real capacidade do centro cirúrgico. Os resultados obtidos no indicador Desempenho destacam os cancelamentos como fatores de impacto na produtividade. O índice de eficiência encontrado para o setor foi baixo em relação ao indicador de classe mundial. Contribuições: O estudo do uso de indicadores visou contribuir com a teoria, uma vez que os pressupostos da administração podem ser empregados nas mais diversas áreas, inclusive hospitalares. Na prática, o estudo corrobora com a parte operacional ao qualificar o planejamento do centro cirúrgico, possibilitando aos gestores uma otimização dos tempos, o que impacta em importantes ganhos à sociedade.
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