Desenho do sistema de custo em hospitais mineiros que prestam serviços ao SUS sob a perspectiva contingencial: uma abordagem multivariada

Abstract

The objective of this study is to identify a relationship between the contingency variables: hospital accreditation certificate, manager's academic training, organization size, mix-case, existence of teaching activity without hospital, environmental uncertainty and information technology of the cost system, and this with the performance of public and private hospitals that serve the SUS in the State of Minas Gerais. The theoretical palette that guided this study was based on contingency theory, in which it predicts that the alignment between contingent variables and the design of the cost system can influence the performance of the organization. The data collection was done through a structured questionnaire addressed to hospital managers and research in documentary research conducted in the CNES, DATASUS and ONA electronic databases. The sample is made up of 86 public and private hospitals that provide SUS services located in 69 municipalities in the State of Minas Gerais. For the data treatment, statistical techniques of factorial analysis and modeling of structural equations (MEE) were used as statistical techniques. The results indicated a relationship between contingent variables and the design of the cost system and one of this with organizational performance. However, only as variables: (i) the manager's academic background; ii) size of the organization; (Ii) environmental uncertainty; And (iv) information technology is related to the design of the cost system.