Model of Economic Result’s Management for Brazilian Publics Hospitals

Abstract

This paper studies the growth on demand for hospital’s services and the scarcity of resources suffered by Brazilian public’s hospitals, propound a model of result’s management for hospital services, which support the process’s management, having the ABC method to cost activities and their objects. A model of ABC and ABM was implanted in a public hospital organization. After identifies results, does the analysis of the Activities that Aggregate Value and those one that do Not Aggregate Value. It verifies the opportunities of improvements, rebuilding process and finding out new costs; confronting incomes and costs to obtain improvement on results.

Keywords: ABC Model, ABM Model, Public Hospitals, Economic Results

JEL Classification: I1, I11, M40