2008
DOI: 10.11606/issn.2176-7262.v41i2p135-142
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A importância da gestão de custos em hospitais de ensino

Abstract: RESUMO: O objetivo deste trabalho é discutir as características dos hospitais de ensino e o papel que a gestão de custos assume no contexto dessas instituições de saúde. O aumento dos gastos e custos na saúde é acompanhado com preocupação pelos gestores. O conhecimento dos custos é passo fundamental para a gestão dos hospitais, que estão inseridos em um contexto de custos elevados, recursos escassos, pressão por qualidade e bons serviços. Nos hospitais de ensino, organizações complexas, a gestão dos custos vem… Show more

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Cited by 33 publications
(35 citation statements)
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“…Thus, knowledge of cost management process of the institution by professionals is essential to the effectiveness of the costing system. The multidisciplinary participation will allow the results to be analyzed not only from the economic point of view, but they also promote improvements in the quality of public health services (12) .…”
Section: Discussionmentioning
confidence: 99%
See 1 more Smart Citation
“…Thus, knowledge of cost management process of the institution by professionals is essential to the effectiveness of the costing system. The multidisciplinary participation will allow the results to be analyzed not only from the economic point of view, but they also promote improvements in the quality of public health services (12) .…”
Section: Discussionmentioning
confidence: 99%
“…In public institutions, the process of cost management becomes even more complex given the need to combine a commitment to providing quality services to patients with limited resources (12) . Teaching hospitals, must maintain an adequate system of management of material resources that allow them to monitor rising prices, in addition to preserve the quality of acquired products and promote safety for users.…”
Section: Introductionmentioning
confidence: 99%
“…Destaca-se que, devido à estrutura complexa que constitui os hospitais universitá-rios, é importante que se maximize o controle do processo de gestão hospitalar, otimizando os serviços. Isso pode ser conseguido revisando-se as estratégias para o planejamento das ações de saúde e através de uma análise profunda das condições de trabalho, utilizando a percepção dos profissionais de saúde sobre os problemas encontrados no contexto do ambiente de trabalho (CIAMPONE et al, 1998;MARZIALE, 2003;DALLORA;FORS-TER, 2008;BAULI;MATSUDA, 2009).…”
Section: Tabela 3 Respostas Positivas àS Variáveis Relativas a Substâunclassified
“…Additionally, there is a search for improvements in the field of management, with practices that contribute to the maintenance of financial balance of the institutions (3)(4) . Concerning the management of TH and their financial equilibrium, one study suggests that the high technological advances observed in this context are one of the enhanced factors of care, and increase the need for funding (5) . The World Bank declared in a report that the UHS consumes 20% of the amount invested in expenditure on materials needed for patient care (6) .…”
Section: Introductionmentioning
confidence: 99%