Contribuição à estruturação da controladoria e proposição de um modelo de informações aplicáveis à atividade hospitalar

Abstract

The hospital segment has been going through a reformulation of its management concepts. For market pressures, it has changed its pragmatic charity content to a business content. The market forces which are composed by suppliers, medical and nursery professionals, medical and hospital bill payers which are the Health Insurance Companies, the technological development of medical equipment and the patients who claim for better service quality have demanded from hospital administrators a higher qualified and professional management, i.e., a reformulation of its management concepts. The current scenery of hospitals, represents a great challenge. The segment faces economical and financial difficulties, originated from many factors, such as, a politics of prices without domain of costs affecting the profit, low productivity affecting efficiency levels, qualified professionals lacking business vision to supply the needs of the hospitals, and, mainly with low adherence to the planning instruments and control, that can propitiate the managers the exercise of managerial practical best and optimized decisions. In this context, for contributing with this segment that represents important paper in the economy and society, is this dissertation was developed, it has as goals the structuring of the organ controllership to exercise a certain group of functions and the proposition of a model of applicable information to the hospital activity, to serve as support to the administration and consequently to overcome current difficulties.