The nurse's manager profile, its role in the Materials Center and in the proposition of the ABC System

• Autor(a) principal: Cioccari, Maria Luiza
• Data de Publicação: 2022
• Outros Autores: Betat, Marcella Gabrielle
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Research, Society and Development
• Texto Completo: https://rsdjournal.org/index.php/rsd/article/view/35637
• topic: Nursing; Costs and cost analysis; Organization and administration; Hospital administrators.; Enfermagem; Custos e Análise de Custo; Organização e Administração; Administradores hospitalares.; Enfermería; Costos y análisis de costo; Organización y administración; Administradores e hospital.

Objective: to analyze the inherent characteristics of nurses and the advantages of implementing the ABC method in the Materials and Sterilization Center of a Hospital. Method: this is an integrative review of studies that address such aspects of the managerial role performed by nurses, and how the ABC system (Activities-based costs) is implemented within hospitals. The following inclusion criteria were defined: access to the complete study, its extension and relevance to answer the questions raised, and it was limited to a period of 15 years as a time frame. Results: The effort undertaken shows that the nurse who works at the Center for Materials and Sterilization (CME) has a fundamental role in the training and continuing education processes, as well as in performance evaluation, as well as in cost management. The other angle of the research shows that it is possible to implement the ABC system and proves its efficiency and effectiveness in reducing costs and greater control of inventories. Final Considerations: The change from the absorption method to the ABC method proved to be a more effective system in costing and that can be applied in all sectors of a hospital, in addition to bringing long, medium and short-term advantages to reduce costs. material costs and consequently impacting the daily processes performed and the budget.