Objetivo: verificar a utilização de artefatos gerenciais pelas instituições hospitalares da cidade de Uberlândia, ante a sua necessidade de gestão, controle e prestação de contas, estabelecidas pelo Pacto da Saúde e a importância dos processos e ferramentas gerenciais no auxílio a estas atividades. Métodos: Os dados para análise foram obtidos por meio de levantamento, tendo participado 12 hospitais: nove públicos e três privados. A pesquisa caracteriza-se como descritiva, com abordagem qualitativa. Resultados: Dentre os principais resultados observa-se o destacado uso do orçamento, do custeio por absorção e do benchmarking pelos hospitais. Outros artefatos como Custeio meta, Economic Value Added, Custeio ABC, Simulações, Just in time, Teoria das restrições e custo financeiro dos estoques são timidamente utilizados. Conclusão: Embora a contabilidade gerencial represente uma esfera importante para as organizações em geral, não se observam altos índices de utilização da maioria de seus recursos, o que neste caso, se evidenciou entre os hospitais uberlandenses.
Objectives: To examine the use of management artifacts in hospital institutions in the city of Uberlândia, versus their need for management, control and accountability established by Covenant Health, and the importance of management tools and processes in aid to these activities. Methods: The data for analysis were obtained through survey, 12 hospitals participated: nine public and three private. The research is characterized as descriptive, qualitative approach and. Results: Among the main results observed the prominent use of the budget, the absorption costing and benchmarking by hospitals. Other artifacts like meta Costing, Economic Value Added, ABC Costing, Simulations, Just in time, Theory of constraints and financial cost of inventories are tentatively used. Conclusion: Although management accounting represents an important sphere for organizations in general, not observed high utilization of most of its resources, which in this case was evident among Uberlândia’s hospitals. This study examined the use of artifacts hospital management institutions in the city of Uberlândia, versus their need for management, control and accountability established by Covenant Health, and the importance of management tools and processes in aid to these activities. The research is characterized as descriptive, qualitative approach and data for analysis were obtained through survey, 12 hospitals participated: nine public and three private. Among the main results observed the prominent use of the budget, the absorption costing and benchmarking by hospitals. Other artifacts like meta Costing, Economic Value Added, ABC Costing, Simulations, Just in time, Theory of constraints and financial cost of inventories are tentatively used. Although management accounting represents an important sphere for organizations in general, not observed high utilization of most of its resources, which in this case was evident among Uberlândia’s hospitals.
