Adequação de sistemas de gestão de custos em centro de diagnóstico médico : um estudo exploratório como apoio a estágios evolutivos em seus negócios

Abstract

Companies working in the health area are facing countless economic and financial difficulties, mainly during the last decade, generating studies concerning the cost management. Health companies generate high technological products and services. The focus, based on the cost management for these companies is relevant and a fundamental tool for the decision centers (managers and directors) because they must cope with planning necessities as well as performing and execution evaluation, to achieve sustainable results. This work was focused on cost management, verifying its applicability in a Medical Diagnostic Center. The methodology is based on a case study, containing documental and in-depth analysis of a company in the health area, where the evolutionary cycle of the organization and its systems was studied and a model for management and cost determination, as well as results and performance for business unities was done. These elements allow serving, at the same time, both the decision making by managers and senior management, giving support and evaluating their business strategies.