Análise da departamentalização em uma empresa hospitalar: um estudo de caso

Abstract

The present article condenses an approach of the costs accounting, highlighting its importance and the cost analysis as well in a hospital company givingspecial attention to the technique of departamentation. This paper has the objective of analysing the allocation of the fixed costs in a hospital company in Santa Maria, trying to identify if this technique information to its administration departament for the costs control. The motivation to study this issue is due to the peculiarities a hospital company has, if not the most complex of all, mainly taking into account the structure(there are a lot of mini structures inside each one), the professionals working there and the final product - the patient - a human being! A hospital compnay like any other company of services produces something that is not possible to be felt or to be seen. It produces something intangible, which can only be seen after the acquisition has been made. Under this point of view, the only warranty the client has is the image that the hospital has. In this image is the quality of the service and the low cost which guarantees the hospital excellence. Based on all this it is of much importance for a hospital to know its fixed costs in order to have the real condition to attribute prices in a fair and rational way.