Eficiência operacional nos serviços de saúde, o caso CICA
: Centro Integrado de Cirurgia de Ambulatório

  • Maria João Guimarães Peixoto da Silva Tavares (Student)

Student thesis: Master's Thesis

Abstract

The growing capability of the healthcare private sector for cost eficiency improvement, fundamented by the significant savings that stem from these initiatives, has somehow found its way into Portuguese public healthcare, that now starts showing interesting results in this domain. The first and foremost objective of this internship report is the evaluation of the surgeries operational cost eficiency of the Integrated Center for Ambulatory Surgery's (CICA) of Porto's Hospitalar Centre. A selection of 95 observations corresponding to 19 surgical procedures was used, to analyse the cost impact of the daily consumption of the clinical, single-use, disposable material, namely for the appreciation of the advantages found in using surgical disposable material packs. The weight of the accounting rubric of Goods Sold and Material Consumption, of which the Farmaceutical Products and the Clinical Material Consumption (MCC) are a part of, justifies the decision for focusing this work on MCC. The adopted qualitative research methodology is based on a theoreticalempirical basis, given that it hinges on the theoretical referential and the fundamentals of the area under study – hospitalar cost analyses. At an initial stage, after formulating the thesis question: “whether it would be possible tp evaluate the operational efficiency of CICA’s activity?”, that would centre the entire work, and obtaining the required permissions to carry out the observations during the surgery practices, the exploratory phase of the thesis work was undertaken through appropriate documentation and data gathering. The main conclusion of this work, withdrawn from the average MCC cost by activity type and analysis of the respective waste, was the exsitence of material waste in all surgical procedures using disposable material packs. At the comparative analysis for pack vs. separate disposable material acquisition, it can be verified that in four out of five cases there are no significant savings in the pack usage choice.
Date of Award10 Oct 2016
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorRita Ribeiro (Supervisor) & Maria do Sameiro Caetano Pereira (Co-Supervisor)

Keywords

  • Activity-based costing
  • National Health Service
  • Hospital costs
  • Traditional costing systems

Designation

  • Mestrado em Gestão de Serviços

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