Implantação de um sistema de custeio híbrido em uma clínica de saúde do Ceará

Abstract

This article aims to discuss the application of a system of hybrid funding in a health clinic, using the activity-based costing (abc) and the philosophy of absorption costing. To obtain the costs of medical exams of clinical was used the addapted methodology of systematic abc and to fund the rooms to be leased by other professionals the costing methodology by absorption was used. In implementing this system, the indirect costs were divided between examinations and offices based on several criteria. All activities related directly to procedures performed, as well as those that relate indirectly to the cost centers have been raised. Subsequently, we calculated the unit cost of the activities being considered hand-intensive direct and indirect, depreciation of equipment, the direct material and overhead costs. Thus, they obtained the cost of the ten procedures performed by the company. The hybrid system was completed with the apportionment of indirect costs by absorbing every room. The implemented system helps decision making of managers and is useful for performance analysis of the procedures and the pricing of the rooms to be rented.