RESUMOEste trabalho emprega o Método de Custeio por Atividades -Activity-based Costing -com o propósito de quantificar o custo unitário dos exames radiológicos produzidos no Setor de Radiologia Mé-dica Convencional em uma Instituição de Saúde. Foram custeados 111 tipos de exames, sendo 27 realizados com o uso de substâncias médicas contrastantes e 84 exames convencionais, observando-se os atributos de consumo de filmes radiológicos de cada um. Os resultados do trabalho mostram que o ABC propicia um bom nível de detalhamento das atividades selecionadas para a realização de exames radiológicos convencionais e com o uso de substâncias de contraste, visto que esses objetos foram agrupados segundo os atributos de consumo de filmes radiológicos. Palavras-chave:Custeio por Atividades; Radiologia Médica Convencional; Exames Radiológicos. ABSTRACTThis study uses the Activity-based Costing Method in order to quantify the unit cost of radiology exams realized at the Conventional Medical Radiology Sector of a Health Institution. We verified the cost of 111 types of examinations, 27 of which were carried out through contrast agents, while 84 were conventional exams, observing the radiology film consumption attributes of each type. Results show that the ABC provides an adequate level of detail in relation to the activities selected for realizing conventional and contrast radiology exams, since these objects were grouped according to radiology film consumption attributes.
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