NDLI: Análise da alocação de custos indiretos dos serviços prestados a uma organização de planos de saúde

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Análise da alocação de custos indiretos dos serviços prestados a uma organização de planos de saúde

Content Provider	Semantic Scholar
Author	Kudlawicz, Claudineia Almeida, Lauro Brito De
Copyright Year	2013
Abstract	portuguesO objetivo do estudo foi investigar a robustez das alocacoes dos custos indiretos dos servicos prestados (CISP) aos objetos de custos de consultas, por meio do metodo da taxa unica de alocacao, calculada com base no fator da Tabela AMB e no Custo dos Servicos Medicos Prestados por Pessoas Juridicas (SPPJ), na empresa “Alpha”. Os resultados evidenciam que os CISP, ano 2010, alocados aos objetos de custos de consultas (Clinico Geral, Ginecologia, Obstetricia e Pediatria), com base na taxa unica de alocacao baseada no SPPJ apresentam correlacao estatisticamente significativa em contraposicao a taxa unica de alocacao baseada no Fator Tabela AMB. EnglishThe objective of this study was to investigate the robustness of the overhead costs’ allocations of services (from Portuguese: custos indiretos dos servicos prestados, or CISP) to the cost objects appointments, based on the factor from Table AMB and in the cost of medical services provided by corporate entities (from Portuguese: Custo dos Servicos Medicos Prestados por Pessoas Juridicas, or SPPJ) in Alpha Company. The results demonstrated that the CISP, in 2010, allocated to cost objects appointments (Physician, Gynecology, Obstetrics and Pediatrics), and based on the single rate allocation method that followed the SPPJ, present a statistically significant correlation as opposed to the single rate allocation related to the factor from Table AMB.
Starting Page	29
Ending Page	52
Page Count	24
File Format	PDF HTM / HTML
DOI	10.5007/2175-8069.2013v10n20p29
Volume Number	10
Alternate Webpage(s)	https://periodicos.ufsc.br/index.php/contabilidade/article/download/2175-8069.2013v10n20p29/25191
Alternate Webpage(s)	https://doi.org/10.5007/2175-8069.2013v10n20p29
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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