Keywords
gestão financeira
sistema de custos
matriz de maturidade
inovação e conhecimento
How to Cite
Abstract
Este estudo apresenta a construção de uma matriz maturidade capaz de avaliar a adoção (que está relacionada à inovação tecnológica e contábil) e o uso (que está relacionado ao conhecimento organizacional) dos sistemas de custos e de gestão financeira em hospitais brasileiros. Partiu-se da literatura prévia em contabilidade gerencial aplicada a hospitais, e foi realizado um estudo de casos múltiplos em quatro hospitais com diferentes estereótipos. Os casos reuniram as características de hospitais do tipo público, filantrópico e privado, assim como a existência de atividade de ensino, dessa forma as principais características dos hospitais gerais brasileiros foram contempladas, a fim de representar a realidade da gestão dos hospitais em nível nacional, possibilitando uma melhor calibragem da escala Guttman utilizada na matriz. Os resultados apresentados consistem em uma matriz de maturidade que pode ser testada e validada em outros casos, para em seguida ser aplicada em larga escala e captar a realidade nacional do setor em relação à adoção e ao uso desses sistemas.
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