Systematization of a hybrid costing method for medical procedures: a concomitant apllication of the ABC and UEP methodologies
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Data de Publicação: | 2009 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Ciências da Administração |
Texto Completo: | https://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2009v11n23p217 |
Resumo: | The purpose of this study consists in systematization Hybrid Costing Methodology supported by the concepts of Activity Based Costing (ABC) and the Production Effort Unit (UEP) to quantify the cost of medical procedures in hospitals. By means of theory-concept research, the hybrid method application stages were organized and then tested at the University Hospital of the University of the State of Santa Catarina with the purpose of determining the cost of medical procedures, more specifically childbirth. The execution process flow of childbirth is divided into seven distinct procedures because of its variations. Besides presenting the cost calculations of this process, the research establishes a numerical value called Activity Effort Measure which is based on the execution cost for all the activities necessary to achieve it. The results demonstrate that the proposed method can be applied to quantify the costs, as well as support the management of the several hospital activities. |
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Revista de Ciências da Administração |
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Systematization of a hybrid costing method for medical procedures: a concomitant apllication of the ABC and UEP methodologiesSistemarização de um método de custeio híbrido para o custeamento de procedimentos médicos: uma aplicação conjunta das metodologias ABC e UEPThe purpose of this study consists in systematization Hybrid Costing Methodology supported by the concepts of Activity Based Costing (ABC) and the Production Effort Unit (UEP) to quantify the cost of medical procedures in hospitals. By means of theory-concept research, the hybrid method application stages were organized and then tested at the University Hospital of the University of the State of Santa Catarina with the purpose of determining the cost of medical procedures, more specifically childbirth. The execution process flow of childbirth is divided into seven distinct procedures because of its variations. Besides presenting the cost calculations of this process, the research establishes a numerical value called Activity Effort Measure which is based on the execution cost for all the activities necessary to achieve it. The results demonstrate that the proposed method can be applied to quantify the costs, as well as support the management of the several hospital activities.O estudo tem como objetivo a sistematização de uma metodologia de custeio híbrida, à luz do Custeio Baseado em Atividades (ABC) e do Método das Unidades de Esforço de Produção (UEP), para a mensuração do custo de procedimentos médicos em organizações hospitalares. Por meio de uma pesquisa teóricoconceitual apresentam-se as etapas para a aplicação do modelo, testado no Hospital Universitário da Universidade Federal de Santa Catarina, na determinação dos custos relacionados ao evento parto, no setor de Tocoginecologia. Devido às variações em seu fluxo, o processo de execução subdivide-se em sete procedimentos distintos. Além de apresentar o cálculo dos custos desses procedimentos, a pesquisa estabelece um valor numérico denominado Medida de Esforço da Atividade, baseado no custo de execução, para todas as atividades envolvidas no processo. Os resultados demonstram que o método pode ser aplicado na mensuração dos custos, além de servir como instrumento para o gerenciamento das diversas atividades hospitalares.Universidade Federal de Santa Catarina2009-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2009v11n23p21710.5007/2175-8077.2009v11n23p217Revista de Ciências da Administração; V. 11, n. 23, janeiro/abril de 2009; 217-2442175-80771516-3865reponame:Revista de Ciências da Administraçãoinstname:Universidade Federal de Santa Catarina (UFSC)instacron:UFSCporhttps://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2009v11n23p217/12642Zanievicz da Silva, MárciaBorgert, AltairAlbino Schultz, Charlesinfo:eu-repo/semantics/openAccess2022-11-21T14:12:52Zoai:periodicos.ufsc.br:article/11349Revistahttp://www.periodicos.ufsc.br/index.php/admPUBhttps://periodicos.ufsc.br/index.php/adm/oairevista@cse.ufsc.br||mfpcris@gmail.com||rca.cse@contato.ufsc.br2175-80771516-3865opendoar:2022-11-21T14:12:52Revista de Ciências da Administração - Universidade Federal de Santa Catarina (UFSC)false |
dc.title.none.fl_str_mv |
Systematization of a hybrid costing method for medical procedures: a concomitant apllication of the ABC and UEP methodologies Sistemarização de um método de custeio híbrido para o custeamento de procedimentos médicos: uma aplicação conjunta das metodologias ABC e UEP |
title |
Systematization of a hybrid costing method for medical procedures: a concomitant apllication of the ABC and UEP methodologies |
spellingShingle |
Systematization of a hybrid costing method for medical procedures: a concomitant apllication of the ABC and UEP methodologies Zanievicz da Silva, Márcia |
title_short |
Systematization of a hybrid costing method for medical procedures: a concomitant apllication of the ABC and UEP methodologies |
title_full |
Systematization of a hybrid costing method for medical procedures: a concomitant apllication of the ABC and UEP methodologies |
title_fullStr |
Systematization of a hybrid costing method for medical procedures: a concomitant apllication of the ABC and UEP methodologies |
title_full_unstemmed |
Systematization of a hybrid costing method for medical procedures: a concomitant apllication of the ABC and UEP methodologies |
title_sort |
Systematization of a hybrid costing method for medical procedures: a concomitant apllication of the ABC and UEP methodologies |
author |
Zanievicz da Silva, Márcia |
author_facet |
Zanievicz da Silva, Márcia Borgert, Altair Albino Schultz, Charles |
author_role |
author |
author2 |
Borgert, Altair Albino Schultz, Charles |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Zanievicz da Silva, Márcia Borgert, Altair Albino Schultz, Charles |
description |
The purpose of this study consists in systematization Hybrid Costing Methodology supported by the concepts of Activity Based Costing (ABC) and the Production Effort Unit (UEP) to quantify the cost of medical procedures in hospitals. By means of theory-concept research, the hybrid method application stages were organized and then tested at the University Hospital of the University of the State of Santa Catarina with the purpose of determining the cost of medical procedures, more specifically childbirth. The execution process flow of childbirth is divided into seven distinct procedures because of its variations. Besides presenting the cost calculations of this process, the research establishes a numerical value called Activity Effort Measure which is based on the execution cost for all the activities necessary to achieve it. The results demonstrate that the proposed method can be applied to quantify the costs, as well as support the management of the several hospital activities. |
publishDate |
2009 |
dc.date.none.fl_str_mv |
2009-01-01 |
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.ufsc.br/index.php/adm/article/view/2175-8077.2009v11n23p217 10.5007/2175-8077.2009v11n23p217 |
url |
https://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2009v11n23p217 |
identifier_str_mv |
10.5007/2175-8077.2009v11n23p217 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2009v11n23p217/12642 |
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 |
Universidade Federal de Santa Catarina |
publisher.none.fl_str_mv |
Universidade Federal de Santa Catarina |
dc.source.none.fl_str_mv |
Revista de Ciências da Administração; V. 11, n. 23, janeiro/abril de 2009; 217-244 2175-8077 1516-3865 reponame:Revista de Ciências da Administração instname:Universidade Federal de Santa Catarina (UFSC) instacron:UFSC |
instname_str |
Universidade Federal de Santa Catarina (UFSC) |
instacron_str |
UFSC |
institution |
UFSC |
reponame_str |
Revista de Ciências da Administração |
collection |
Revista de Ciências da Administração |
repository.name.fl_str_mv |
Revista de Ciências da Administração - Universidade Federal de Santa Catarina (UFSC) |
repository.mail.fl_str_mv |
revista@cse.ufsc.br||mfpcris@gmail.com||rca.cse@contato.ufsc.br |
_version_ |
1789435141278400512 |