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Master's Dissertation
DOI
10.11606/D.96.2013.tde-16012014-172745
Document
Author
Full name
Gustavo de Almeida Capellini
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
Ribeirão Preto, 2013
Supervisor
Committee
Aquino, André Carlos Busanelli de (President)
Laprega, Milton Roberto
Pagliarussi, Marcelo Sanches
Title in Portuguese
Matriz de maturidade dos sistemas de custos em hospitais
Keywords in Portuguese
Gestão financeira hospitalar
Matriz de maturidade.
Sistemas de custos
Abstract in Portuguese
O presente estudo propõe uma matriz maturidade dos sistemas de custos e de gestão financeira para hospitais brasileiros. Partiu-se da literatura prévia em contabilidade gerencial aplicada a hospitais e realizou-se quatro estudos de caso para captar a realidade da gestão dos hospitais brasileiros e calibrar as escala Guttman da matriz. Os casos reuniram as características de hospitais público, filantrópico e privado, assim como a existência de atividade de ensino. A matriz pode ser testada e validade em outros casos, para em seguida ser aplicada em larga escala para captar a realidade nacional do setor em relação à adoção e uso desses sistemas.
Title in English
Maturity matrix of cost-systems in hospitals.
Keywords in English
Cost systems
Financial management
Hospitals
Maturity Matrix
Abstract in English
This study proposes a maturity matrix of cost systems and financial management for Brazilian hospitals. After a literature review of the management accounting literature applied to hospitals, we conducted four cases studies in order to capture the reality from management practices in Brazilian hospitals and to calibrate the Guttman scales in the proposed matrix. The case studies joint the main characteristics of profit and non-profit oriented hospitals, teaching and non-teaching hospitals and private hospitals vs. public hospitals. The maturity matrix might be tested and validate in other cases, and broadly applied in a national survey to access the level of adoption and use of cost systems in hospitals in Brazil.
 
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Publishing Date
2014-01-22
 
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