| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 714.69 KB | Adobe PDF |
Advisor(s)
Abstract(s)
Atualmente a contabilidade tem desempenhado um papel importante na economia de São Tomé e Príncipe, assumindo-se cada vez mais, como uma ferramenta importante no controlo e na gestão dos recursos das empresas e ou instituições.
Sendo São Tomé e Príncipe um país fortemente dependente de ajudas externas, uma boa gestão dos recursos deve ser elemento fundamental na gestão das instituições públicas, principalmente para aquelas que não são geradoras de receitas.
O hospital Dr. Ayres de Menezes (HAM) tem sido em sucessivos governos, motivo de preocupação, pois as constantes queixas quer dos utentes como do pessoal que nele labutam, demonstram que existem problemas graves de gestão dos recursos disponibilizados, fato que tem afetado a qualidade dos serviços prestados. Há uma necessidade crescente de apresentar soluções que auxiliem os gestores do hospital a terem um maior controlo, gerir e tirar proveito dos recursos de uma forma proativa e eficiente, por formas a garantir a qualidade dos serviços prestados envolvendo todos elementos necessários para a sua realização. Nesta senda, surgiu a necessidade de propor um modelo para a implementação de um sistema de custeio para o Centro Hospitalar Dr. Ayres de Menezes.
A contabilidade de custos oferece-nos, atualmente, variados métodos que têm sido testados e implementados por muitas organizações. Para este trabalho, optou-se por um sistema de custos do tipo ABC (Custeio baseados em atividades), que para além de ter demonstrado bons resultados de aplicabilidade nas organizações em que foi implementando, é também o mais adequado para o objeto de estudo deste trabalho.
Procurou-se propor um sistema que ajudasse a gestão a agrupar os serviços e ou departamentos em centros de custos, para que fosse possível intervir de forma separada quando houvesse necessidades. A identificação das atividades e dos recursos definidos, traduzem o que em uma rotina quotidiana se faz no hospital, assim como no processo de identificação dos objetos de estudo, procurou-se definir de forma assertiva de maneira que a implementação fosse o mais fácil e prático.
Currently, accounting has played an important role in the economy of São Tomé and Príncipe, increasingly assuming itself as an important tool in the control and management of the resources of companies and/or institutions. As São Tomé and Príncipe is heavily dependent on foreign aid, good resource management must be a fundamental element in the management of public institutions, especially for those that are not revenue generators. The Dr. Ayres de Menezes hospital has been a cause for concern in successive governments, as the constant complaints both from users and from the staff who work there, demonstrate that there are serious problems in managing the resources made available, a fact that has affected the quality of services provided. There is a growing need to present solutions that help hospital managers to have greater control and manage and take advantage of resources in a proactive and efficient way, in order to guarantee the quality of services provided, involving all the elements necessary for its implementation. On this path, the need arose to propose a model for the implementation of a costing system for the Dr. Ayres de Menezes Hospital Center. Cost accounting offers us today several methods that have been tested and implemented by many organizations, for this work we chose the ABC cost system, which in addition to having shown good applicability results in the organizations that was implemented, is also the most suitable for the study objects of this work. We tried to propose a system that would help the management to group services and/or departments into cost centers, so that it would be possible to intervene separately when there was a need. The identification of activities and defined resources reflect what is done in a daily routine at the hospital, as well as the identification of study objects, we tried to assertively define ways to make implementation easier and more practical.
Currently, accounting has played an important role in the economy of São Tomé and Príncipe, increasingly assuming itself as an important tool in the control and management of the resources of companies and/or institutions. As São Tomé and Príncipe is heavily dependent on foreign aid, good resource management must be a fundamental element in the management of public institutions, especially for those that are not revenue generators. The Dr. Ayres de Menezes hospital has been a cause for concern in successive governments, as the constant complaints both from users and from the staff who work there, demonstrate that there are serious problems in managing the resources made available, a fact that has affected the quality of services provided. There is a growing need to present solutions that help hospital managers to have greater control and manage and take advantage of resources in a proactive and efficient way, in order to guarantee the quality of services provided, involving all the elements necessary for its implementation. On this path, the need arose to propose a model for the implementation of a costing system for the Dr. Ayres de Menezes Hospital Center. Cost accounting offers us today several methods that have been tested and implemented by many organizations, for this work we chose the ABC cost system, which in addition to having shown good applicability results in the organizations that was implemented, is also the most suitable for the study objects of this work. We tried to propose a system that would help the management to group services and/or departments into cost centers, so that it would be possible to intervene separately when there was a need. The identification of activities and defined resources reflect what is done in a daily routine at the hospital, as well as the identification of study objects, we tried to assertively define ways to make implementation easier and more practical.
Description
Mestrado em ESTG-IPB
Keywords
São Tomé e Príncipe Custos Custos baseados em atividade Sistema de custeio Hospital