The importance of services management: the activity based costing as a tool in hospital services.

Abstract

This study aimed to conduct a survey on the use of Activity Based Costing in hospital services and provide a model featured in the application of this methodology in teaching and university hospitals in Brazil. It was conducted a survey on the lattes platform searching for related research and after it was presented an analysis of the application of a model proposed by Martins. This model drew attention because it is a combination of process improvement of hospital management by combining the Activity Based Costing and Activity Based Management, presenting this as an ongoing process. The study led to important conclusions as the current cost systems of the hospitals have little ability to provide useful information to management and ABC costing is known in the hospital environment, and has important applications.