NDLI: Custos Hospitalares: Aplicação Dos Métodos De Custeio Abc E Tdabc No Processo De Consulta Médica

Content Provider	Semantic Scholar
Author	Zanin, Antonio Schio, Natália Da Silva Corazza, Francielle Wernke, Rodney
Copyright Year	2019
Abstract	The study aims to assess the costs inherent to the medical consultation process using the ABC and TDABC costing methods in a philanthropic hospital unit, relating them and showing possible idleness. The research is characterized as a case study, descriptive and with a qualitative approach. As a result of the study, we found a cost for the medical consultation of R $ 85.10 using the ABC costing method and R $ 19.61 using the TDABC costing method. In the calculation of the ABC is included the unused capacity, while in TDABC, the unused capacity does not comprise the cost, as well as, it is expressed so that the managers can manage reducing idleness.
Starting Page	16
Ending Page	35
Page Count	20
File Format	PDF HTM / HTML
DOI	10.21450/rahis.v15i4.5189
Volume Number	15
Alternate Webpage(s)	https://revistas.face.ufmg.br/index.php/rahis/article/download/5189/2939
Alternate Webpage(s)	https://doi.org/10.21450/rahis.v15i4.5189
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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