ANALYSIS OF COSTS OF PEDIATRIC UTI DAILY OF A UNIVERSITY HOSPITAL

Authors

  • Ellen Cardoso Borges Universidade Federal de Uberlândia - UFU
  • VIDIGAL FERNANDES MARTINS UNIVERSIDADE FEDERAL DE UBERLÂNDIA
  • Edilberto Batista Mendes Neto Universidade Federal de Uberlândia - UFU
  • Rafael Borges Ribeiro Universidade Federal de Uberlândia - UFU

DOI:

https://doi.org/10.18227/2237-8057rarr.v1i1.2489

Keywords:

University Hospitals. Costs Management. Pediatrics.

Abstract

This study aimed to analyzing whether the value handed out by SUS (Unique Health System) is enough to finance daily hospitalization costs of pediatric ICU (Intensive Care Unit) in University Hospitals through a field survey made in the University Hospital of Triangulo Mineiro. The balance of financial-economic sustainability of the hospital depends on the management of the costs in hospitals in partnership with Unique Health System as source of income. The methodology used consists in a study of case, and for data collection, observation technique and documental research were used. It was also noticed that Showing a deficit between income and expenses in the cost center of daily hospitalization in pediatric ICU. It was also noticed that hospital managers need financial-economic sustainability from organizations and it was checked that in order to reach this it is necessary a readjustment in SUS Table to fit in the real costs of a hospital.

Author Biographies

Ellen Cardoso Borges, Universidade Federal de Uberlândia - UFU

Bacharel em Ciências Contábeis - UFU

VIDIGAL FERNANDES MARTINS, UNIVERSIDADE FEDERAL DE UBERLÂNDIA

Professor Adjunto da Universidade Federal de Uberlândia - UFU e Membro da Academia Mineira de Ciências Contábeis.

Edilberto Batista Mendes Neto, Universidade Federal de Uberlândia - UFU

Professor Assistente da Universidade Federal de Uberlândia - UFU

Rafael Borges Ribeiro, Universidade Federal de Uberlândia - UFU

Professor Assistente da Universidade Federal de Uberlândia - UFU

Published

30/07/2015

Issue

Section

Administração Financeira (Financial Administration)