Utilização de artefatos gerenciais nos Hospitais Universitários: um estudo de casos múltiplos
This study identifies the management artifacts used by the University Hospitals, namely Onofre Lopes - HUOL and Maternidade Escola Januário Cicco - MEJC, as well as to know the reality about the cost systems used by the university hospitals of Natal / RN, currently under the management of the Brazil...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/41374 |
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| Resumo: | This study identifies the management artifacts used by the University Hospitals, namely Onofre Lopes - HUOL and Maternidade Escola Januário Cicco - MEJC, as well as to know the reality about the cost systems used by the university hospitals of Natal / RN, currently under the management of the Brazilian Company of Hospital Services (Ebserh). These hospitals were chosen not only for the complexity of the services they provide but for the amount of public resources they require for their operation and for what they represent in the production of Brazilian medical care. In order to achieve the intended objectives, the research methods of exploratory and descriptive nature, guided by the qualitative approach. The data were obtained through semi-structured interviews with cost managers of HUOL and MEJC. We concluded that, according to the interviewees, there is no cost system in both hospitals that can investigate and control costs in these institutions. It was also identified that the management accounting artifacts used in HUOL is absorption costing, considered by the literature as a traditional management artifact, widely used for legal and fiscal reasons. |
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