ACTIVITY BASED COST SYSTEM APPLIED IN SURGICAL CENTER OF A BRAZILIAN LARGE HOSPITAL

Resumo

Brazilian hospitals manage costs using the traditional absorption cost method. This practice generates distortions in calculation of indirect costs, and produces accounting reports unable to contribute to control and management of hospital resources. The present study aimed to report the implementation of the Activity Based Costing Method (ABC Method) in the surgical center of a large Brazilian hospital, identifying the relevant steps, activities and indicators. It is an applied, descriptive and qualitative research, with technical procedures of case study. The results show the main activities and cost drivers, and suggest that the tracking of expenses makes it possible to monitor various levels of resource consumption and activities to effectively achieve the goals of the surgical center. The results also revealed benefits and difficulties of implementing ABC method in the surgical center. This work can contribute as a reference for future improvements in management of hospital costs.