Propostas de melhoria ao sistema de custeio
: estudo de caso do CHCF

  • Ana Rita Loureiro Leite Dias (Student)

Student thesis: Master's Thesis

Abstract

In the current context of hospital administration, the development and implementation of costing techniques gradually reveals a key role in supporting the management of clinical entities and their decision makers. In Portugal, in the specific case of the Centro Hospitalar Conde de Ferreira, the economic and financial sustainability is fragile, given the insufficient subsidies from the government organisms in relation to the direct and indirect costs of the organization, forcing the SCMP to cover the operating deficit. The purpose of this work is based on the perception of the allocation and calculation of costs previously made and the assimilation of its weaknesses. Additionally, it aims to propose improvements to the costing method and the calculation of the average daily cost per inpatient of the CHCF, using the activity based costing (ABC) methodology, which in turn, overcomes the limitations of traditional methods, making costing more accurate, transparent and objective, through the way it allocates indirect costs. In what concerns methodology, an exploratory and descriptive Case Study was developed using qualitative techniques in the analysis of the information present in primary sources made available by the entity and informal interviews. Thus, it was possible to determine an average daily cost per patient of 49€, 50€, 62€, in the period 2020-2022, the latter justified mainly by the increase in the cost of energy and fluids. Therefore, it is concluded that the amounts reimbursed by health insurance providers are substantially lower, revealing their control as a determinant of the solvency and sustainability of health care institutions.
Date of Award6 Jul 2023
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorJosé Miguel Pereira dos Santos de Oliveira (Supervisor)

Keywords

  • Average daily cost per patient
  • Activity-based costing (ABC)
  • Government
  • Cost control
  • CHCF
  • Costing

Designation

  • Mestrado em Gestão

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