Estudo para implementação de um sistema de apuração de custos no Centro de Pesquisas Oncológicas - CEPON

Abstract

This paper aims to conduct a study to implement a system for calculating costs in Oncology Research Center (CEPON). To conduct the study used the literature to support and illustrate the theme, as well as descriptive exploratory method to recognize the institution's situation and identify an appropriate system of assessment to the reality of the organization studied. The calculation of costs in hospital organizations is justified by increased customer demand, growth in spending in health and limitations due to limited budgets, where organizations need to adopt a system that provides useful information regarding costs. A system of verification of costs to hospital managers can bring relevant information to the planning, control and decision making with a view to optimizing resources and maintenance of quality in patient care. Results were presented as the main methods used to implement a management system of hospital costs are the direct costing, absorption costing, with ownership by cost center and activity-based costing (ABC). It depends on each hospital to identify which method best suited to your organizational structure. In relation to the final considerations it was found that the implementation of a system of verification of hospital costs to provide CEPON important management information. In the current organizational context, we identified that the recommended method is the absorption costing, because it is the more traditional and less investment demand for its implementation