COST MANAGEMENT DIAGNOSIS IN HIGH COMPLEXITY PROCEDURES OF A FEDERAL UNIVERSITY HOSPITAL
Hospital costs; Public sector; Activity-based costing (TDABC); Financial sustainability in public health management
This research focused on diagnosing cost management at the Onofre Lopes University Hospital (HUOL), particularly in high-complexity procedures in the hemodynamics service. Using a case study methodology, it employed document analysis and interviews with administrative and financial managers and UDE professionals. A technical report based on NBC TSP 34 was produced, detailing cost measurement and control processes, highlighting areas for improvement. The study developed a TDABC-based cost model, tested on coronary angioplasty procedures, providing actionable insights applicable to other hospital sectors and cost-related studies.