Analysis of Waste Measurement: Case Study at a Hospital in the City of Cascavel - PR

Abstract

Hospital activity in Brazil has a growing demand, because it’s a basic need of population. In this way, the hospitals work like businesses that need to be sustainable in the market. In this sense, cost systems, important tools in decision-making that they are, help in review of processes and pricing of service to the patients,. So, it sought in the present paper, by a case study in a hospital of Cascavel, in the State of Paraná, applies the conceptual model developed by Dall’Asta e Barbosa (2014), intending to improve the currently used cost system by the hospital studied and verify if may arise benefits from this deployment. Literatures were used for theoretical foundation, such as identification of the current scenario of Brazilian hospitals as regards cost systems. First, it was necessary to identify the cost system currently used, through interviews with the executive director of the studied organization, questionnaires and documentary analysis. Then the six phases that compose the conceptual model were applied. Finally, perceptions of accounting related to the application of the model were collected in order to add value to the current search, and the whole process was analysed so as to check out the performance.