Implementação do método de custeio por absorção versus custeio ABC: estudo da sinergia da implantação das duas metodologias na fundação hospitalar do estado de Minas Gerais (FHEMIG)

Abstract

his article presents a descriptive case study of building a knowledge base from the synergetic implementation of two costing methodologies in the public sector (Cost Absorp- tion and Costing ABC), used in the Hospital Foundation of Minas Gerais (FHEMIG). This approach use as a strategic organizational tool based on computerized solution –Integrated Hospital Management (IHM), as well asin the Observatory on Health Costs. Used in aninno- vative way, in the public sector, particularly in the hospital sector, cost as indicator results and as Metainformation. Metainformation treats costs as “summary” of “what” and “how” the resources are consumed, enabling the improvement of internal processes and technical devel- opment and transparency of public spending. The use of cost information based methodologies integrated costing –Costing Absorption and Costing ABC –advantages the results presented, if the implementation of methodologies had not used synergistically. The methods have distinct, unique and important results that should be considered. In this regard, the knowledge base generated from the IHM was an innovative action regarding the mapping and identification of processes, as well as the quantification of resources consumed in the health sector.