Rede Hospitalar Federal no Rio de Janeiro: a viabilidade de implantação de sistemas de custeio, 2010

Abstract

This study aimed to examine the feasibility of deployment of costing systems in the Federal Network of Hospitals in Rio de Janeiro, investigating the existence of costing systems deployed, and if so, which of the costing methods used, the profile of the units and their managers as well as their experiences in the use of costing systems and their perceptions on the issue of deployment of the systems in production services. To this end, we carried out an exploratory, qualitative. Was employed as an instrument of a structured questionnaire containing closed and open questions, which was applied to general managers, care coordinators and administrative coordinators - as well as some areas responsible for financial and related fields, the six hospitals comprising the Network Hospital Federal do Rio de Janeiro during the period between November 2009 and March 2010. The questionnaire responses were tabulated and analyzed with the statistical application of Microsoft EXCEL version 7.0. The study revealed that the Federal Network of Hospitals in Rio de Janeiro does not use any form of cost settlement and that the managers consider the propitious moment as the deployment of costing systems in these units. Some important issues have been identified as not using any cost systems and the existence of a favorable environment for the early deployment jobs costing systems in the units