Application of management artifacts in hospitals from Uberlândia - MG

Abstract

Objectives: To examine the use of management artifacts in hospital institutions in the city of Uberlândia, versus their need for management, control and accountability established by Covenant Health, and the importance of management tools and processes in aid to these activities. Methods: The data for analysis were obtained through survey, 12 hospitals participated: nine public and three private. The research is characterized as descriptive, qualitative approach and. Results: Among the main results observed the prominent use of the budget, the absorption costing and benchmarking by hospitals. Other artifacts like meta Costing, Economic Value Added, ABC Costing, Simulations, Just in time, Theory of constraints and financial cost of inventories are tentatively used. Conclusion: Although management accounting represents an important sphere for organizations in general, not observed high utilization of most of its resources, which in this case was evident among Uberlândia’s hospitals. This study examined the use of artifacts hospital management institutions in the city of Uberlândia, versus their need for management, control and accountability established by Covenant Health, and the importance of management tools and processes in aid to these activities. The research is characterized as descriptive, qualitative approach and data for analysis were obtained through survey, 12 hospitals participated: nine public and three private. Among the main results observed the prominent use of the budget, the absorption costing and benchmarking by hospitals. Other artifacts like meta Costing, Economic Value Added, ABC Costing, Simulations, Just in time, Theory of constraints and financial cost of inventories are tentatively used. Although management accounting represents an important sphere for organizations in general, not observed high utilization of most of its resources, which in this case was evident among Uberlândia’s hospitals.