Cost Management and Economic Performance in Hospital Organizations

Based on the growing demand for hospital services and the scarcity of resources faced by Brazilian public hospitals, this work proposes the construction of a results management model for hospital services based on process management, using the ABC method to cost activities and cost objects. To support the construction of the model, the principles and methods of costing are studied and the most viable for a system that provides information to enable hospital administrators to efficiently manage the results of the services provided is verified, using the approach of researchers who implemented the ABC and ABM models in hospital organizations. Part of the model's phases involves identifying the organization's revenues, comparing them to costs, and obtaining the results of the service. After identifying the results, an analysis is made of the Activities that Add Value (AV) and those that do not Add Value; then, opportunities for improvement are verified, redesigning the process and calculating a new cost; revenue is compared and the improvement in results is obtained.