Cost systems in hospital organizations

a case study in the municipality of Cascavel/PR

Abstract

This work has the objective of identify how costing systems contribute to the improvement of economic and financial performance, in the perception of its managers. It’s qualitative research applying the multi-case study of descriptive nature, occurred from June 2014 to January 2015. A cross-sectional longitudinal study was used, corresponding to the period in which Costing System was implemented until the deadline of December 2013. Since the basic prerequisites were organizations with some kind of cost system deployed, the data were collected through a semi-structured interview with three managers of private hospitals. From the analysis it was verified the structuring of the cost system the actions developed, the difficulties in achieving objectives, the constant trainings to the teams and the results achieved regarding economic and financial performance, through the analysis of profitability. As a result, the contribution in the collection of daily and rates, necessary for formation of the expense with patient, was based on the management of negotiations with the operators and the Health Unic System (SUS), with the consequent improvement in profitability.