Results-based management model for Brazilian public hospitals

Abstract

The present study was based on the growth in demand of hospital services and on the lack of resources of Brazilian public hospitals. It is a proposal of a results-based management model for hospital services supported by process management and ABC costing (activity-based costing) for activities and cost objects. Based on studies that implemented ABC and ABM (activity-based management) models in hospitals, and as a support to build this model, cost principles and methods were studied to determine the most viable system to provide information and help hospital administrators to efficiently manage results of the services offered. Identification of revenue, confrontation of revenue with costs, and identification of results of the services are all phases of this model. After results are identified, value-added (AV) and non-value-added activities are analyzed. After that, opportunities for improvement are assessed and the process is redesigned. The new cost is calculated and confronted with the revenue to determine if the process was improved. This model was applied to the Hemodynamics Sector at the Hospital de Clínicas de Uberlândia.