Implementação e análise do sistema ABC combinado ao EVA no bloco cirúrgico do hospital da Unimed Vale do Sinos

Abstract

Constant changes in the competitive environment, in industrial as well as in services companies, increased the search for efficiently better tools, for advanced technologies less dependent of market tides. Those changes have amplified the investment proportions in the hunt for tools capable of generating sustainable competitive advantages. This way, the present study aims to describe an integration of ABC cost systems and the EVA performance indicator, as facilitating elements for the development of production potentialities of a private hospitality organization, more specifically its surgical block. The combined implementation of both tools is presented complimentarily, for it showed, in its analysis, mechanisms that minimize the distortions caused by management accountancy, as well as financial administration. The latter, for it does not consider the opportunity cost of own capital as economical expense; and the former, for not establishing adequate systems for indirect cost allocation. The resulting model established the necessary conditions for analysis of the main activities that resulted positively for the development of productive potentialities, as well as supplied correct information of cost rates, representing this result and the identification of activities that better aggregate value to the competitive strategy.