Programa de Pós-Graduação em Ciências Contábeis
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Master Thesis Os desafios da implantação de um sistema de informação de custos na área de saúde do Estado do Rio Grande do Norte: um estudo de caso no Hemocentro Dalton Cunha(Universidade Federal do Rio Grande do Norte, 2023-10-16) Rocha, Flávio George; Holanda, Victor Branco de; https://orcid.org/0000-0003-1905-8563; http://lattes.cnpq.br/0020718542563344; http://lattes.cnpq.br/2171716647146810; Gomes, Anailson Marcio; https://orcid.org/0000-0003-4055-4422; http://lattes.cnpq.br/1706401049342481; Azevedo, Ricardo Rocha deThe implementation of a cost system has been challenging for subnational entities, which still live a predominantly budgetary culture in their structuring systems. With the advent of the convergence process, gradually, the budget culture is giving way to accounting on the accrual basis, creating a fertile soil for the implementation of a cost system. This research aimed to investigate the challenges faced in the implementation of a cost information system in the health area. A case study was conducted at the Dalton Cunha Blood Center, a unit of the State Department of Health. First, a report was made about the financial recovery of the government and the accounting restructuring of the entity, as initial measures in the process of implementing a cost system. An analysis was carried of the documents and the execution systems of the budget planning and its vision of costs. The data collection, through the questionnaire and interviews, allowed to know the degree of maturity of processes and servers for the implementation of a cost system. As a result, it was observed that the process of implementing a cost system is in an embryonic phase and presents some difficulties, such as the lack of modernization of structuring systems, and in the body studied, the lack of autonomy and the absence of human resources specialists in the area.