Valor econômico agregado por hospitais universitários públicos

Carlos Alberto Grespan Bonacim and Adriana Maria Procópio de Araujo

RAE - Revista de Administração de Empresas, 2009, vol. 49, issue 4

Abstract: The increasing participation of the society in the decision-making process related to public politics stimulates public administration in Brazil to search for mechanisms to demonstrate efficiency and disclosure in resource application. The main objective of this work is to calculate the economic value added to the society by Public University Hospitals. Therefore, a Public University Hospital case study has been carried out and its economic performance evaluated during a period of three years. This study has shown that the economic value added to the society in the long term by the entity is positive. The proposed value measurement has indicated that the society is getting a superior return from the opportunity costs of capital invested, that is, the hospital is constructing economic value and consequently contributing to the social welfare.

Date: 2009
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