Model of Economic Result’s Management for Brazilian Publics Hospitals

Brazilian Journal of Health Economics, Forthcoming

13 Pages Posted: 29 Jul 2011

See all articles by Professor Vidigal

Professor Vidigal

Universidade Federal de Uberlândia (UFU); Doutorando Administração EAESP/FGV (Fundação Getúlio Vargas)

Vinícius Silva Pereira

Federal University of Uberlândia - Brazil - UFU

Date Written: March 23, 2011

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

Suggested Citation

Martins, Vidigal Fernandes and Pereira, Vinícius Silva, Model of Economic Result’s Management for Brazilian Publics Hospitals (March 23, 2011). Brazilian Journal of Health Economics, Forthcoming, Available at SSRN: https://ssrn.com/abstract=1874716

Vidigal Fernandes Martins

Universidade Federal de Uberlândia (UFU); Doutorando Administração EAESP/FGV (Fundação Getúlio Vargas) ( email )

Av Joao Naves de Avila 2121 Campus Santa Monica
Uberlândia, Minas Gerais 38408760
Brazil
55 34 3219 0565 (Phone)
55 34 3239 4203 (Fax)

HOME PAGE: http://WWW.FACIC.UFU.BR

Vinícius Silva Pereira (Contact Author)

Federal University of Uberlândia - Brazil - UFU ( email )

Av. João naves de Ávila
Uberlândia, Minas Gerais
Brazil

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