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- W2308149314 abstract "The research aimed to investigate the practices of cost management used by the federal university hospitals (FUH) and explore the characteristics that explain the adoption or not of these accounting artifacts. The investigation was based on a survey whose sample was extracted from a universe of 34 FUH classified as general hospitals. Data analysis was performed using descriptive analysis and clusters. The results based on 32.35% of enclosed universe revealed that four major hospitals have cost system. Thus formed three clusters: one representing the FUH that not use costing method; the second included hospitals that had implemented at least one method; and the third cluster addressed only one hospital which uses RKW and Absorption Costing. Among the results is emphasized that the other cost management tools are not used by respondents. However, considering the mandatory adoption of cost information systems in the public sector, the research shows that the use of such" @default.
- W2308149314 created "2016-06-24" @default.
- W2308149314 creator A5005612477 @default.
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- W2308149314 date "2015-01-01" @default.
- W2308149314 modified "2023-09-27" @default.
- W2308149314 title "GESTÃO DE CUSTOS: UM DIAGNÓSTICO EM HOSPITAIS UNIVERSITÁRIOS FEDERAIS COST MANAGEMENT: A DIAGNOSIS IN FEDERAL UNIVERSITY HOSPITAL GESTIÓN DE COSTES: UN DIAGNÓSTICO DEL HOSPITALES UNIVERSITARIOS FEDERALES" @default.
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