Um estudo da utilização dos instrumentos de gestão de custos em organizações hospitalares na mesorregião do Triângulo Mineiro / Alto Paranaíba

Abstract

This study aimed to investigate the adherence of hospital organizations in the region of Triângulo Mineiro / Alto Paranaíba to state-of-the-art cost management instruments available in contemporary literature about this theme. A quantitativequalitative research was carried out through a sectorial study of hospital organizations in this region, involving managers and official control departments or similar areas. Primary and secondary sources were used for data collection. Primary data were collected during a three-month period by applying structured questionnaires, while secondary information was taken from literature, consulting books, journals, electronic articles, theses and dissertations. The structured questionnaires were subject to quantitative analysis with the help of Microsoft Excel, to observe the characteristics of the phenomenon, describe quantitative relations among the study elements and group opinions, elements and other information. The results evidence that accounting and budgetary cost management tools are insufficiently used in comparison to literature about this subject, identifying low levels of adherence to state-of-the-art hospital cost management and providing a general treatment of this theme. Organizations, mainly for-profit organizations located in urban centers with the biggest population concentrations where a majority of cost management tools were present approximated contemporary literature recommendations. These sites demonstrated a clear improvement in the analytic parameters, due to greater adherence between theory and practice.