Cost management applied to public university hospitals: the experience of the The Ribeirão Preto Medical School Clinics Hospital of the University of São Paulo
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Administração Pública |
Texto Completo: | https://periodicos.fgv.br/rap/article/view/6953 |
Resumo: | This paper presents the experience of implementing the methodology of cost-based activities (ABC) at The Ribeirão Preto Medical School Clinics Hospital of the University of São Paulo (HCFMRP-USP), through a case study over a period of five years. Characteristics of high technology university hospitals, such as teaching and assistance, make their costs higher than those of non-university hospitals. In its institutional history, HCFMRP-USP lacked a consistent methodology for measuring and assessing the costs of its assistance activities. However, difficulties in financing these activities, associated with a complete restructuring in the hospital’s healthcare model linked to the National Health System, have furthered the adoption of cost mapping, in order to assess adequately the impact of teaching activities in healthcare costs, considering that the country’s democratic agenda has demanded transparency, accountability and, above all, efficiency in public funds management. |
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Cost management applied to public university hospitals: the experience of the The Ribeirão Preto Medical School Clinics Hospital of the University of São PauloGestão de custos aplicada a hospitais universitários públicos: a experiência do Hospital das Clínicas da Faculdade de Medicina de Ribeirão Preto da USPpublic university hospitalcost managementgovernment sectorcosting systemsaccountability.hospital universitário públicogestão de custossetor governamentalsistemas de custeioaccountability.This paper presents the experience of implementing the methodology of cost-based activities (ABC) at The Ribeirão Preto Medical School Clinics Hospital of the University of São Paulo (HCFMRP-USP), through a case study over a period of five years. Characteristics of high technology university hospitals, such as teaching and assistance, make their costs higher than those of non-university hospitals. In its institutional history, HCFMRP-USP lacked a consistent methodology for measuring and assessing the costs of its assistance activities. However, difficulties in financing these activities, associated with a complete restructuring in the hospital’s healthcare model linked to the National Health System, have furthered the adoption of cost mapping, in order to assess adequately the impact of teaching activities in healthcare costs, considering that the country’s democratic agenda has demanded transparency, accountability and, above all, efficiency in public funds management.Este artigo apresenta a experiência de implantação da metodologia de custos baseadaem atividades (ABC) do Hospital das Clínicas da Faculdade de Medicina de RibeirãoPreto da Universidade de São Paulo, por meio de um estudo de caso, num períodode cinco anos. As características dos hospitais universitários de alta tecnologia, taiscomo atividades docente-assistenciais e serviços básicos de saúde, fazem com queseus custos sejam mais elevados do que os de hospitais não universitários. Na suatrajetória institucional, o HCFMRP-USP não possuía uma metodologia consistente de mensuração e avaliação dos custos de sua atividade assistencial. No entanto,dificuldades de financiamento de suas atividades, associadas a uma completa reestruturaçãoem seu modelo de atendimento vinculado ao Sistema Único de Saúde,impulsionaram a adoção do mapeamento de custos por atividades, para demonstrar,de forma adequada, como pode ser mensurado o impacto do ensino nos custos assistenciais,visto que a agenda democrática nacional tem reivindicado transparência,accountability e, fundamentalmente, eficiência na gestão dos recursos públicos.Fundação Getulio Vargas (FGV EBAPE)2010-12-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/6953Brazilian Journal of Public Administration; Vol. 44 No. 4 (2010); 903 a 931Revista de Administração Pública; Vol. 44 Núm. 4 (2010); 903 a 931Revista de Administração Pública; v. 44 n. 4 (2010); 903 a 9311982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/6953/5520Bonacim, Carlos Alberto GrespanAraujo, Adriana Maria Procópio deinfo:eu-repo/semantics/openAccess2021-11-17T20:49:38Zoai:ojs.periodicos.fgv.br:article/6953Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2021-11-17T20:49:38Revista de Administração Pública - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
Cost management applied to public university hospitals: the experience of the The Ribeirão Preto Medical School Clinics Hospital of the University of São Paulo Gestão de custos aplicada a hospitais universitários públicos: a experiência do Hospital das Clínicas da Faculdade de Medicina de Ribeirão Preto da USP |
title |
Cost management applied to public university hospitals: the experience of the The Ribeirão Preto Medical School Clinics Hospital of the University of São Paulo |
spellingShingle |
Cost management applied to public university hospitals: the experience of the The Ribeirão Preto Medical School Clinics Hospital of the University of São Paulo Bonacim, Carlos Alberto Grespan public university hospital cost management government sector costing systems accountability. hospital universitário público gestão de custos setor governamental sistemas de custeio accountability. |
title_short |
Cost management applied to public university hospitals: the experience of the The Ribeirão Preto Medical School Clinics Hospital of the University of São Paulo |
title_full |
Cost management applied to public university hospitals: the experience of the The Ribeirão Preto Medical School Clinics Hospital of the University of São Paulo |
title_fullStr |
Cost management applied to public university hospitals: the experience of the The Ribeirão Preto Medical School Clinics Hospital of the University of São Paulo |
title_full_unstemmed |
Cost management applied to public university hospitals: the experience of the The Ribeirão Preto Medical School Clinics Hospital of the University of São Paulo |
title_sort |
Cost management applied to public university hospitals: the experience of the The Ribeirão Preto Medical School Clinics Hospital of the University of São Paulo |
author |
Bonacim, Carlos Alberto Grespan |
author_facet |
Bonacim, Carlos Alberto Grespan Araujo, Adriana Maria Procópio de |
author_role |
author |
author2 |
Araujo, Adriana Maria Procópio de |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Bonacim, Carlos Alberto Grespan Araujo, Adriana Maria Procópio de |
dc.subject.por.fl_str_mv |
public university hospital cost management government sector costing systems accountability. hospital universitário público gestão de custos setor governamental sistemas de custeio accountability. |
topic |
public university hospital cost management government sector costing systems accountability. hospital universitário público gestão de custos setor governamental sistemas de custeio accountability. |
description |
This paper presents the experience of implementing the methodology of cost-based activities (ABC) at The Ribeirão Preto Medical School Clinics Hospital of the University of São Paulo (HCFMRP-USP), through a case study over a period of five years. Characteristics of high technology university hospitals, such as teaching and assistance, make their costs higher than those of non-university hospitals. In its institutional history, HCFMRP-USP lacked a consistent methodology for measuring and assessing the costs of its assistance activities. However, difficulties in financing these activities, associated with a complete restructuring in the hospital’s healthcare model linked to the National Health System, have furthered the adoption of cost mapping, in order to assess adequately the impact of teaching activities in healthcare costs, considering that the country’s democratic agenda has demanded transparency, accountability and, above all, efficiency in public funds management. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-12-18 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/6953 |
url |
https://periodicos.fgv.br/rap/article/view/6953 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/6953/5520 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
dc.source.none.fl_str_mv |
Brazilian Journal of Public Administration; Vol. 44 No. 4 (2010); 903 a 931 Revista de Administração Pública; Vol. 44 Núm. 4 (2010); 903 a 931 Revista de Administração Pública; v. 44 n. 4 (2010); 903 a 931 1982-3134 0034-7612 reponame:Revista de Administração Pública instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista de Administração Pública |
collection |
Revista de Administração Pública |
repository.name.fl_str_mv |
Revista de Administração Pública - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||rap@fgv.br |
_version_ |
1798943765387280384 |