Reestruturação do departamento de custos de uma instituição hospitalar do Sul de Minas Gerais: um enfoque gerencial

Abstract

Cost accounting provides information nature of financial and management that is essential to show what the activity performed by the business, but especially where resources are scarce and the need for quality service is paramount, this is the case of health specifically. Therefore, this study aimed to analyze the cost management in hospitals, its methodology, its peculiarities and its prospects and applicability. We conducted an exploratory study, a case study and prior to data collection, literature searches were made around the theme. As a result of the research was realized that the costing system previously used by hospital study object was not bringing the various users of accounting information, financial and management information necessary. The implementation of the new hospital costing system that enabled reliable and accurate information to stakeholders.