Sistemas de custeio na gestão hospitalar

The cost management in any organization provides a number of benefits such as security in the good management of resources, but it is little used in the public hospital sector which is shaped like a paradox, facing the complexity of hospital organization and the underfunding situation of Cheers. The purpose of this book was to develop and submit an application method of a costing system in public hospitals. This proposal was developed in partnership with the Secretariat of the State of Paraná Health, with financial support from PPSUS and Araucaria Foundation. The study was conducted as an action research in two public hospitals in Paraná, but it can be replicated in any hospital from the premises of the developed method. For this, We developed the concepts of administration and public governance, the right to health in Brazil, the costs in the public sector and the detailed presentation of the proposed costing system model. The results constitute an important management tool for hospitals and Ministry of Health, enabling greater security leaders in the face of difficulties and challenges in this segment. Thus, it is expected that the book will contribute to governments for better management of public funds allocated to health; with academia, as a still incipient theme in literature; and society, so that more hospitals were professionalize its cost management and thereby provide a more efficient and effective service.

Proposta de avaliação de práticas sustentáveis nas operações de serviço em instituições de ensino superior da Rede Federal de Educação Profissional, Científica e Tecnológica

Higher Education Institutions (HEIs) have an extremely important social role, they are responsible for the place where they work and to form citizens who contribute to a fair and cooperative society. Universities can engage with sustainable development in planning, management, education, research, operations, community services, procurement of materials, transportation and infrastructure; this research seeks to analyze the sustainability practices in service operations in the Higher Education Institutions of the Federal Network of Professional, Scientific and Technological Education in Brazil through the development and application of a model called the Sustainability Assessment for Higher Technological Education (SAHTE). To achieve the proposed goal, a systematic survey of the scientific literature on sustainability assessment models in higher education institutions was conducted, making it possible to identify the characteristics and features of existing models. The model was applied through multiple case studies. The proposal compares the sustainability performance of service operations among individual institutions using a common methodology. It presents five areas to be evaluated in the HEI: Governance and Policies, People, Food, Water and Energy, and Waste and Environment, with a total of 134 questions. The need for greater support from the senior management of institutions to formulate and implement policies on sustainable development was identified when the lack of policies on sustainability in service operations was found; initiatives tend to be isolated. The participation of students and teachers in studies on the daily operations of the campus can be expanded and more widespread. The model seeks to evaluate sustainable practices in the service operations of the Brazilian Federal Network of Professional, Scientific and Technological Education; studies related to the evaluation of teaching sustainability are absent and the applicability of the model in private institutions and other countries is needed. The results obtained with the application of the SAHTE model are useful for the preparation and development of policies on sustainable development, especially in the service operations of the surveyed HEI. The results can sensitize staff and students, who can reflect on their roles in the HEI, as well as the community and suppliers.