Banca de QUALIFICAÇÃO: ANTONIO AUGUSTO DE ALENCAR FERNANDES

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : ANTONIO AUGUSTO DE ALENCAR FERNANDES
DATE: 25/03/2024
TIME: 09:00
LOCAL: https://meet.google.com/gwe-koup-zqk
TITLE:

DIAGNOSIS OF COST MANAGEMENT OF HIGH COMPLEXITY PROCEDURES IN THE HEMODYNAMICS SERVICE IN A FEDERAL UNIVERSITY HOSPITAL

KEY WORDS:

hospital costs, cost management, financial sustainability in management
public health

PAGES: 59
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Administração Pública
SPECIALTY: Contabilidade e Finanças Públicas
SUMMARY:

This research deals with the subject of cost management, within the area of accounting sciences, within the scope of the Onofre Lopes University Hospital – HUOL, of the Federal University of Rio Grande do Norte – UFRN. Specifically, it aims to provide a diagnosis of the cost management of highly complex procedures at the University Hospital, demonstrating how they are formed and managed, as well as whether there is balance/coverage of these costs with the respective remuneration made by the Unified Health System (SUS), aiming to to provide subsidies for the management process of this hospital. As for the methodology, it is a descriptive research, through a case study at the Specialized Diagnostics Unit (UDE-HUOL). It is expected to carry out documentary research to collect data in HUOL's computerized systems, referring to administrative processes, financial accounting and cost accounting, analytical data on consumption of cost items, such as labor, materials and medicines, services and other general expenses and depreciation, amortization and depletion. Interviews are also planned with the head of the unit under study, administrative assistants responsible for logistics or who have knowledge of the routines linked to the procedures to be analyzed, to identify non-financial data relating to the procedures and functioning of the unit under study. The chosen case study unit is responsible for offering hemodynamic services, through the performance of several highly complex hospital medical procedures, which will be the subject of evaluation. Thus, it will be analyzed how the costs of these procedures are identified, collected, processed and shared; The costs of the procedure will be determined, using a hybrid model (full absorption-identification and processing of UDE costs and the ABC method (to direct UDE costs to the procedures, based on their duration). Finally, these costs will be compared as respective remuneration values, provided for in the SUS remuneration table, to obtain important variables for the discussion and generation of information to support the diagnosis in question.

COMMITTEE MEMBERS:
Presidente - 1149632 - VICTOR BRANCO DE HOLANDA
Interno - 1164542 - MARCELO RIQUE CARICIO
Interna - 3277226 - MAYARA BEZERRA BARBOSA
Externo à Instituição - YURI GOMES PAIVA AZEVEDO - UFERSA