Title: Análise de custos da Clínica de Fonoaudiologia Professor Fábio Lessa – um estudo de caso
Abstract: The assessment and management of health costs are effective tools for services management
and monitoring Knowing an institution costs is essential in order to assist in decision-making
as it provides the manager a more accurate view of how the available resources are being spent,
in addition to being a source of information for control, evaluation and planning activities of
the institutions. Given the above, this study aimed to characterize the costs of the Speech
Therapy Clinic Professor Fabio Lessa and describe the calculation steps of the costs of
procedures by variable costing methodologies and absorption costing. To this end, we identified
the costs of the studied clinic, which were classified into fixed, variable, direct and indirect, and
found the cost of procedures through the variable costing methodologies and absorption. The
studied clinical does not have a cost information system, so data was collected through
documentary analysis, unstructured interviews and direct observation and systematic routine of
the clinic in 2015 and consolidated in Excel spreadsheets, the monthly average were used for
the calculations. The study showed that fixed costs represent 98.18% of the total costs of the
clinic, while variable costs represent 1.82%. By calculating the variable costing, it was inferred
that the revenue obtained through the services performed based on the SUS spreadsheet is not
enough to cover the total cost of the clinic, the calculated result is negative. The study also
showed that direct costs represent 83.36% of the total costs of the clinic, while indirect costs
account for 16.64%. Calculations by the absorption costing showed that the unitary cost for the
procedures in speech therapy is R$ 126.10, for appointment provided and in audiology is R$
211.54, for each exam realized. This data demonstrates that the values of procedures paid by
SUS are insufficient to cover the cost calculated for this same procedure. It is concluded that
the clinic works at deficit and that the SUS spreadsheet does not guarantee full coverage of the
costs of this institution. This data points to the need for effective cost management, which is
essential when you have limited resources and when it is aimed to contain costs without
compromising quality of service. It is suggested the cost calculation methodologies to be used
as a model for periodic research of spendings in this institution, since it contributes in the
management process and decision-making.
Publication Year: 2016
Publication Date: 2016-02-16
Language: en
Type: dissertation
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