Abstract
The Center of Materials and Sterilization (CMS) is based on the cost related to the processes developed for its management and the activities-based costing (ABC) can be an adequate tool to help the manager in management decisions and practice. The aim of the study was to evaluate the application of ABC for an evidence-based management practice and its support for process of decision making. This is a case study, performed in a CMS of a teaching hospital, using documental analysis to apply the ABC. The individual cost to sterilize goods was R$ 6,05 (US$ 3,23) and to disinfect was R$ 3,03 (US$ 1,61). The ABC is applicable and highlights evidence supporting decision making in management practice, guaranteeing the analysis of the productivity process and the decisive and impacting interventions in the management of costs.
Highlights
O gerenciamento de custos proporciona condições adequadas às instituições hospitalares para análise dos processos administrativos e assistenciais na busca do equilíbrio entre a oferta de serviços, disponibilidade de recursos financeiros, atendimento a critérios de qualidade e incorporação tecnológica
The Center of Materials and Sterilization (CMS) is based on the cost related to the processes developed for its management and the activities-based costing (ABC) can be an adequate tool to help the manager in management decisions and practice
The aim of the study was to evaluate the application of ABC for an evidence-based management practice and its support for process of decision making
Summary
O gerenciamento de custos proporciona condições adequadas às instituições hospitalares para análise dos processos administrativos e assistenciais na busca do equilíbrio entre a oferta de serviços, disponibilidade de recursos financeiros, atendimento a critérios de qualidade e incorporação tecnológica. O custeio ABC tem origem na sigla derivada do inglês “ABC” para “activity-based costing”, sendo difundido no Brasil a partir da década de 90(8), consistindo na alocação dos recursos nas diversas atividades que compõem o processo produtivo de um bem ou serviço, por meio dos objetos de custo.
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