Um protótipo de sistema de apuração de custos baseado em atividades para organizações hospitalares

Abstract

THE HOSPITAL ORGANIZATIONS ARE EMBEDDED IN A COMPETITIVE ENVIRONMENT IN WHICH THE STAY IS INCREASINGLY DEPENDENT ON THE USE OF TOOLS THAT ENHANCE PERFORMANCE MANAGEMENT AND PROVIDE THE RANGE OF EFFICIENCY. THUS, THE NEED FOR RELEVANT, RELIAABLE AND TIMELY INFORMATIONS THAT CONTRIBUTE TO THE OPTIMIZATION OF THE DECISION-MAKING PROCESS IS GROWING. IN THIS SENSE, THE INFORMATION SYSTEMS AND THEIR SUBSYSTEMS HAVE BECOME INDISPENSABLE. THE BENEFITS GENERATED BY THESE INCLUDE FACILITIES PLANNING, ORGANIZATION, DIRECTION AND CONTROL OF ORGANIZATIONAL PROCESSES. HOWEVER, THE FINANCIAL MANAGEMENT PROCESS OF SOME HOSPITAL ORGANIZATIONS IS OUTDATED AND PERFORMED BY UNQUALIFIED PRACTITIONERS, WHICH CAUSES FINANCIAL PROBLEMS. THE CONTROL AND MEASUREMENT OF COSTS, ESSENTIAL FOR ACHIEVING A SATISFACTORY PERFORMANCE, NORMALLY ARE NOT MADE OR ARE MADE IMPROPERLY. THUS, THIS PAPER AIMS TO PRESENT THE FEATURES OF THE SCBA, A SYSTEM DEVELOPED TO MEET THE DEMAND FOR A MECHANISM OF COSTS IN HOSPITALS ORGANIZATIONS. IT WAS CONCLUDED, THROUGH THE STUDY, THAT THE SCBA HAS FEATURES THAT CHARACTERIZE IT AS A SUBSYSTEM TO SUPPORT THE MANAGEMENT ABLE TO MEASURE HOSPITAL SERVICES COSTS AND CONTRIBUTE, THROUGH THE INFORMATION GENERATED FOR DECISIONMAKING AND THE EVALUATION OF RESULTS.