Custeio e preços de transferência nos serviços hospitalares
: caso do serviço de anestesiologia do Centro Hospitalar do Baixo Vouga

  • Helena Sacchetti Figueiredo da Silva (Student)

Student thesis: Master's Thesis

Abstract

The objective of this study is to make a critical analysis of the current proposal for imputation of indirect costs in Centro Hospitalar do Baixo Vouga (CHBV) and investigate if there should be a price on internal services and, if so, what is the appropriate method for price determination. A critical analysis of imputed costs in anaesthesiology department was made and a study of the use of transfer pricing for anaesthesia services, replacing simple cost imputation. Then, a semi-structured interview to 3 managers was conducted, to try to understand their opinion about the introduction of transfer prices in CHBV, their advantages, disadvantages, limitations and more suitable methodology for determination. All interviewed subjects considered that the autonomy of middle management should increase in CHBV, the departments financial results should be monitored and managers should be held accountable for them. And that introduction of transfer prices is a necessary step of this decentralization process, to prevent financial performance distortions, but it is not clear what methodology should be used in their determination. Market price is in theory the best alternative, but in practice there is no equivalent market for most of these services. Cost-based prices are, on the other hand, easier to determine, but often fail to provide incentive for efficiency of the supplying departments.
Date of Award12 Jul 2017
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorPaulo Alves (Supervisor)

Keywords

  • Costing methods
  • Transfer prices
  • Hospital
  • Anaesthesiology department
  • Semi-structured interview

Designation

  • Mestrado em Gestão

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