Gestão de custos utilizando sistema de custeio por atividade-ABCcomparação entre laboratório público e privado de análises clínicas em São Luís-MA

Resumo

In this work it is boarded the importance of if using new forms (methods) of tracking of the indirect costs, in institutions public and private, demonstrating how much information a responsible administration, in the health area, specifically in the sector of laboratories of clinical analyses, can visualize with the use of the System of Expenditure Based on Activity - ABC, in substitution to the traditional systems of verification of the costs, type the Absorption. As effect of research work one searched to establish the method of study of cases in two institutions being been one of the structure of public health of São Luís, and another one of the private structure, that also gives the same services, all under one same remuneration - the SUS. In this work they are allowed to compare them and to verify which the best structure, its problems, limitations for the formation of its costs. It also allows the comparative analysis between existing formats, type the System of Expenditure Based on Activity - ABC and the system of expenditure by absorption. The gotten analyses allow concluding in these two cases that the costs can better be determined by verification systematic that it makes possible to develop differentials that will be able to determine its competitiveness and the permanence of its services. This information would in such a way allow one better performance in the public area, how much in the private area.

Ficha do documento

Tipo

Dissertação

Ano

2006

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/11013

Temas

Saúde

Palavras-chave

CusteioAnálises clínicasGestãoOrganizaçãoExpenditureClinical AnalysesManagementOrganizationAdministração de empresasCusteio baseado em atividades - Estudo de casosContabilidade de custo - Estudo de casos