2010
DOI: 10.1590/s0034-76122010000400007
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Gestão de custos aplicada a hospitais universitários públicos: a experiência do Hospital das Clínicas da Faculdade de Medicina de Ribeirão Preto da USP

Abstract: Este artigo apresenta a experiência de implantação da metodologia de custos baseada em atividades (ABC) do Hospital das Clínicas da Faculdade de Medicina de Ribeirão Preto da Universidade de São Paulo, por meio de um estudo de caso, num período de cinco anos. As características dos hospitais universitários de alta tecnologia, tais como atividades docente-assistenciais e serviços básicos de saúde, fazem com que seus custos sejam mais elevados do que os de hospitais não universitários. Na sua trajetória instituc… Show more

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Cited by 40 publications
(39 citation statements)
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“…The introduction of new health technologies generates increasing demand of resources in service delivery, however, there is insufficient funding in the public sector, what gives special relevance to health economics, justifying the need for studies on the topic (24) .…”
Section: Discussionmentioning
confidence: 99%
“…The introduction of new health technologies generates increasing demand of resources in service delivery, however, there is insufficient funding in the public sector, what gives special relevance to health economics, justifying the need for studies on the topic (24) .…”
Section: Discussionmentioning
confidence: 99%
“…Therefore, coexisting situation with the use of high technology for diagnosis and treatments, as well as high waste rates (Contreras Pinochet et al, 2014) tend to increase the operating costs of these facilities. Vogl (2014) claims that over 90% of costs in hospitals in Germany are considered operating costs, which confirms, as advocated by Bonacim et Araujo (2010) and Dallora et Forster (2013) the need to intensify research in order to reduce them.…”
Section: Introductionmentioning
confidence: 73%
“…In order to have an idea of its representation in the economic scenario, in 2011 the financial transactions of this sector were nearly 9% of the gross domestic product -GDP, about 20 billion reais, employing about 12 million formal workers (Brasil, 2011). Given its representation and socio-economic importance, the sectors are showing an increasing demand for resources due to the high technology involved in it, associated to insufficient resources in the public sector, which justifies, according to Bonacim et Araujo (2010), the need for studies and practices in this area.…”
Section: Introductionmentioning
confidence: 99%
“…These authors state that "an understanding of the phenomenon is based fundamentally on an interpretation of what is said by those participating in the survey" (p. 9), even though only three people were interviewed by them. Similarly, Bonacim and Araújo (2010), for a study that attempted to analyze the costing system at the Hospital das Clínicas at the Faculty of Medicine of the University of Ribeirão Preto in São Paulo (HCFMRP-USP), as well as to evaluate a proposal to change the Hospital's running costs methodology, interviewed only one person.…”
Section: Specific Questionsmentioning
confidence: 99%