Contabilidade de custos na definição de tabelas de preços

: custeio de uma unidade de cuidados continuados

Abstract

In an industry where managers are increasingly encouraged to provide more and better care at lower prices, cost accounting in healthcare becomes vital as information tool for decision making. The main objective of this case study was to determine the cost of a day in a continuing care unit for three types of patients characterized according to the degree of dependence, based on the actual cost of the activity using the methodology Time-Driven Activity-Based Costing. The choice of this costing methodology is related to the characteristics of the model and the institution in question. TDABC has proved to be more adaptable and easier to construct. It is a method that better reflects the reality and the complexity of the hospital and complexity relative to other methodologies, including the activity-based costing. The analysis has allowed us to identify key processes and associated costs, and affect them to the types of patients. The actual cost of a day in a continuing care unit for moderately dependent and totally dependent patient is higher than the contractually specified price by the National Network for Integrated Continuous Care. In case of convention it is necessary reducing costs to make the project sustainable. This study has also permitted to find the price to charge in a situation of private exploitation. Analyzing the organization's ability to generate positive results we might conclude that in a perspective of private exploitation, the projected unit continuing care unit is sustainable. Throughout this work I came across with limitations, particularly the lack of data provided by the information system that allows me or us to obtain obtaining the actual costs of the institution, the use of allocation criteria that may influence the accuracy of the results, and the fact that this study is prospective. It is suggested to update this costing system as soon as possible, updating allocation of professional and resources time, seeking an increasingly accurate system that could improve the reality of OT

Date of Award	4 Sept 2014
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor)