Efficiency in the operational process: reduction of incorrect entries and guarantee of compliance in the rendering of accounts

Detalhes bibliográficos
Autor(a) principal: Pavão, Daniela Nobrega
Data de Publicação: 2018
Outros Autores: Buttignol, Monique, Pereira, Adriano José, Tanjoni, Renato, Almeida, Ederson Haroldo Pereira de, Leisnock, Patricia, Sato, Gabriela, Silva, Eliézer
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Institucional da UFLA
Texto Completo: http://repositorio.ufla.br/jspui/handle/1/32849
Resumo: Objective: To verify the impact of the Lean Six Sigma methodology in reducing incorrect entries of non-appropriated revenues and expenses. Methods: Process for the review and application of the Lean Six Sigma methodology between December 2015 and September 2016, in a high-complexity general hospital in the city of São Paulo (SP). Results: A total of 3,756,814 (100%) entries were audited between December 2015 and September 2016. The Sigma level evolved over the course of the process and increased from 3.44 Sigma in December 2015 to 5.92 Sigma in September 2016. Entries classified as non-appropriated revenues and expenses were brought down to 0% at the end of the study. Conclusion: The use of the Lean Six Sigma methodology was efficient in reducing incorrect entries, calculating costs, ensuring compliance in rendering of accounts and accurately determining cost-outcome ratios.
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spelling Efficiency in the operational process: reduction of incorrect entries and guarantee of compliance in the rendering of accountsEficiência no processo operacional: redução dos lançamentos incorretos e garantia de compliance na prestação de contasLean Six SigmaTriple aimProcess reviewHhealth care - QualityCost auditProfessional assessmentRevisão de processosAssistência à saúde - QualidadeAuditoria de custosObjective: To verify the impact of the Lean Six Sigma methodology in reducing incorrect entries of non-appropriated revenues and expenses. Methods: Process for the review and application of the Lean Six Sigma methodology between December 2015 and September 2016, in a high-complexity general hospital in the city of São Paulo (SP). Results: A total of 3,756,814 (100%) entries were audited between December 2015 and September 2016. The Sigma level evolved over the course of the process and increased from 3.44 Sigma in December 2015 to 5.92 Sigma in September 2016. Entries classified as non-appropriated revenues and expenses were brought down to 0% at the end of the study. Conclusion: The use of the Lean Six Sigma methodology was efficient in reducing incorrect entries, calculating costs, ensuring compliance in rendering of accounts and accurately determining cost-outcome ratios.Objetivo: Verificar o impacto da metodologia Lean Seis Sigma na redução de lançamentos incorretos de receitas e despesas não apropriadas. Métodos: Processo de revisão e aplicação de metodologia Lean Seis Sigma, no período de dezembro de 2015 e setembro de 2016, em um hospital geral de alta complexidade da cidade de São Paulo (SP). Resultados: Foram auditados 3.756.814 (100%) lançamentos durante os meses de dezembro de 2015 e setembro de 2016. O nível Sigma foi demonstrado na evolução do processo e aumentou de 3,44 Sigma, em dezembro de 2015, para 5,92 Sigma, em setembro de 2016. Os lançamentos classificados como receitas e despesas não apropriadas chegaram a 0% ao término do estudo. Conclusão: O uso da metodologia Lean Seis Sigma foi eficiente na redução de lançamentos incorretos, na apuração correta de custos, na garantia de compliance na prestação de contas e na acurácia no projeto de custos e desfechos.Instituto Israelita de Ensino e Pesquisa Albert Einstein2019-02-19T17:30:13Z2019-02-19T17:30:13Z2018info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfPAVÃO, D. N. et al. Efficiency in the operational process: reduction of incorrect entries and guarantee of compliance in the rendering of accounts. Einstein, São Paulo, v. 16, n. 4, 2018.http://repositorio.ufla.br/jspui/handle/1/32849Einsteinreponame:Repositório Institucional da UFLAinstname:Universidade Federal de Lavras (UFLA)instacron:UFLAAttribution 4.0 Internationalhttp://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessPavão, Daniela NobregaButtignol, MoniquePereira, Adriano JoséTanjoni, RenatoAlmeida, Ederson Haroldo Pereira deLeisnock, PatriciaSato, GabrielaSilva, Eliézereng2019-02-19T17:30:14Zoai:localhost:1/32849Repositório InstitucionalPUBhttp://repositorio.ufla.br/oai/requestnivaldo@ufla.br || repositorio.biblioteca@ufla.bropendoar:2019-02-19T17:30:14Repositório Institucional da UFLA - Universidade Federal de Lavras (UFLA)false
dc.title.none.fl_str_mv Efficiency in the operational process: reduction of incorrect entries and guarantee of compliance in the rendering of accounts
Eficiência no processo operacional: redução dos lançamentos incorretos e garantia de compliance na prestação de contas
title Efficiency in the operational process: reduction of incorrect entries and guarantee of compliance in the rendering of accounts
spellingShingle Efficiency in the operational process: reduction of incorrect entries and guarantee of compliance in the rendering of accounts
Pavão, Daniela Nobrega
Lean Six Sigma
Triple aim
Process review
Hhealth care - Quality
Cost audit
Professional assessment
Revisão de processos
Assistência à saúde - Qualidade
Auditoria de custos
title_short Efficiency in the operational process: reduction of incorrect entries and guarantee of compliance in the rendering of accounts
title_full Efficiency in the operational process: reduction of incorrect entries and guarantee of compliance in the rendering of accounts
title_fullStr Efficiency in the operational process: reduction of incorrect entries and guarantee of compliance in the rendering of accounts
title_full_unstemmed Efficiency in the operational process: reduction of incorrect entries and guarantee of compliance in the rendering of accounts
title_sort Efficiency in the operational process: reduction of incorrect entries and guarantee of compliance in the rendering of accounts
author Pavão, Daniela Nobrega
author_facet Pavão, Daniela Nobrega
Buttignol, Monique
Pereira, Adriano José
Tanjoni, Renato
Almeida, Ederson Haroldo Pereira de
Leisnock, Patricia
Sato, Gabriela
Silva, Eliézer
author_role author
author2 Buttignol, Monique
Pereira, Adriano José
Tanjoni, Renato
Almeida, Ederson Haroldo Pereira de
Leisnock, Patricia
Sato, Gabriela
Silva, Eliézer
author2_role author
author
author
author
author
author
author
dc.contributor.author.fl_str_mv Pavão, Daniela Nobrega
Buttignol, Monique
Pereira, Adriano José
Tanjoni, Renato
Almeida, Ederson Haroldo Pereira de
Leisnock, Patricia
Sato, Gabriela
Silva, Eliézer
dc.subject.por.fl_str_mv Lean Six Sigma
Triple aim
Process review
Hhealth care - Quality
Cost audit
Professional assessment
Revisão de processos
Assistência à saúde - Qualidade
Auditoria de custos
topic Lean Six Sigma
Triple aim
Process review
Hhealth care - Quality
Cost audit
Professional assessment
Revisão de processos
Assistência à saúde - Qualidade
Auditoria de custos
description Objective: To verify the impact of the Lean Six Sigma methodology in reducing incorrect entries of non-appropriated revenues and expenses. Methods: Process for the review and application of the Lean Six Sigma methodology between December 2015 and September 2016, in a high-complexity general hospital in the city of São Paulo (SP). Results: A total of 3,756,814 (100%) entries were audited between December 2015 and September 2016. The Sigma level evolved over the course of the process and increased from 3.44 Sigma in December 2015 to 5.92 Sigma in September 2016. Entries classified as non-appropriated revenues and expenses were brought down to 0% at the end of the study. Conclusion: The use of the Lean Six Sigma methodology was efficient in reducing incorrect entries, calculating costs, ensuring compliance in rendering of accounts and accurately determining cost-outcome ratios.
publishDate 2018
dc.date.none.fl_str_mv 2018
2019-02-19T17:30:13Z
2019-02-19T17:30:13Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv PAVÃO, D. N. et al. Efficiency in the operational process: reduction of incorrect entries and guarantee of compliance in the rendering of accounts. Einstein, São Paulo, v. 16, n. 4, 2018.
http://repositorio.ufla.br/jspui/handle/1/32849
identifier_str_mv PAVÃO, D. N. et al. Efficiency in the operational process: reduction of incorrect entries and guarantee of compliance in the rendering of accounts. Einstein, São Paulo, v. 16, n. 4, 2018.
url http://repositorio.ufla.br/jspui/handle/1/32849
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv Attribution 4.0 International
http://creativecommons.org/licenses/by/4.0/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Attribution 4.0 International
http://creativecommons.org/licenses/by/4.0/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Instituto Israelita de Ensino e Pesquisa Albert Einstein
publisher.none.fl_str_mv Instituto Israelita de Ensino e Pesquisa Albert Einstein
dc.source.none.fl_str_mv Einstein
reponame:Repositório Institucional da UFLA
instname:Universidade Federal de Lavras (UFLA)
instacron:UFLA
instname_str Universidade Federal de Lavras (UFLA)
instacron_str UFLA
institution UFLA
reponame_str Repositório Institucional da UFLA
collection Repositório Institucional da UFLA
repository.name.fl_str_mv Repositório Institucional da UFLA - Universidade Federal de Lavras (UFLA)
repository.mail.fl_str_mv nivaldo@ufla.br || repositorio.biblioteca@ufla.br
_version_ 1807835108925767680

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