Apuração de custos e resultados em uma clinica de assistência a idosos

Abstract

The provision of care services to the elderly consists of an alternative to families that can not provide these care. The Long Stay Institutions for the Elderly - ILPI are an option, in which the elderly are classified by modalities according to the grade of dependency of each one, in order to be able to perform this work it is important to establish if the amount charged by modality supplies the expenses to be economic and financially sustainable. From this, the problem of this research consisted of finding out: which are the cost per modality of care in the clinic and which are the results achieved in the year of 2017. In order to respond to this problem, it was established as a general objective to determine the costs and results associated with maintenance of care modalities at an elderly care clinic, located in the municipality of Santa Maria - RS, in the year of 2017. About its methodology, the research is characterized as being of a qualitative nature, in order to meet its objectives, this is a descriptive search. In the adopted procedures, the study used of documentary research; of observation; and of the survey technique by means of a semi-structured interview. In addition, the research is classified as a case study. Among the main results, modality III stands out as the most profitable in relation to the others, generating a profit of R$39.038,40 in the period of studied. It is noteworthy that all modalities had a positive result.