Contribuição do modelo de apuração de resultado com base no GECON para um hospital público de urgência e emergência: uma abordagem conceitual

Abstract

This dissertation shows a management model based in an accounting approach that is responsible for the efficacy in a hospital organization. The main objective is to adequate a model for ascertainment result for the hospital area, with focus in a functional unit of the hospital, The Burnt Unit of IJF, in capability of generating information that can subsidize the management process of the hospitals organizations, contributing to optimize their results. In order to check this objective, a real study case was introduced in the Burnt Treatment Center of “Instituto Dr. José Frota - IJF”, in Fortaleza (CE) with a descriptive research, using the participating observation technique. A model based on Economic Management concepts was adequated to emphasize the use of opportunity costs in measuring economic resources gained and identified toward activities developed in the Burnt Unit. The model systemically treats the impact of the day-today transactions taking place within the aspect of the hospital and reflects the physical, financial, economic and patrimonial. The model shows too, the contribution of each activity and the responsibility area toward the results of the Burnt Unit.