METHODS OF COSTING DISCUSSED IN LITERATURE ARE THE SAME USED IN PRACTICE IN HOSPITALS?

Abstract

This research aimed to present a comparative study between the costing methods used by hospitals of Paraná and the research presented in the national literature, in the period from 2004 to 2013, published in the congress of Accounting. 37 articles were analyzed. The universe for the hospitals included those of medium and large, located in the three largest cities in the state of Paraná according to the IBGE (Brazilian Institute of Geography and Statistics). Was achieved a total of fourteen responses for analysis. With respect to articles published in the literature, the most emphasized was the ABC and in the hospitals the most used was the full absorption, showing that there is a gap between what researchers have been studying and what hospitals are doing. The results showed a lack of studies addressing the possible explanations behind the adoption of a particular method, or by a method that is not being used more frequently, such as ABC, as discussed in the literature on costing methods in hospitals.