Orçamento Matricial como estratégia de gestão de custos: o caso de uma operadora de saúde
DOI:
https://doi.org/10.24883/IberoamericanIC.v3i2.58Keywords:
Orçamento Matricial, gestão de custos, operadora em saúde, Matrix Budget, Cost Management, Health Service ProviderAbstract
O objetivo deste trabalho foi apresentar o gerenciamento de custos de uma operadora em saúde por meio da utilização da ferramenta orçamento matricial. A pesquisa foi realizada por meio do estudo do caso de uma operadora de saúde de autogestão em assistência médico-hospitalar do estado do Rio Grande do Sul, utilizando-se da análise de documentos da empresa pesquisada e da participação de uma das pesquisadoras na implementação da ferramenta na empresa. Dentre os resultados verificou-se que a utilização do orçamento matricial pode auxiliar na redução das despesas da prestadora de serviço de saúde e que um sistema de planejamento financeiro bem estruturado pode trazer um melhor retorno sobre os resultados.
Palavras-chave: Orçamento Matricial. Gestão de Custos. Operadora em Saúde.
MATRIX BUDGET TOOL AS A STRATEGY OF COSTS MANAGEMENT: THE CASE OF A HEALTH SERVICE PROVIDER
ABSTRACTThe aim of this study was to present the management of costs of a health service provider through the use of the matrix budget tool. The research was conducted by studying the case of a self-managed health service provider in medical assistance, using analysis of company documents from the searched company and the participation of one of the researchers in the implementation of the tool in the company in question. It was found that the use of the budget matrix can help reduce the costs of providing health service, and that a system of well-structured financial planning can bring a better return on the results.
Keywords: Matrix Budget. Cost Management. Health Service Provider.
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