Custeio TDABC da internação hospitalar do paciente de AVC

Flávia Lúcia Colares, Monica Viegas Andrade, Kenya Noronha and Andre Santos
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Flávia Lúcia Colares: Cedeplar/UFMG
Monica Viegas Andrade: Cedeplar/UFMG
Andre Santos: Cedeplar/UFMG

No 655, Textos para Discussão Cedeplar-UFMG from Cedeplar, Universidade Federal de Minas Gerais

Abstract: Stroke imposes a substantial economic burden on society, representing one of the main causes of morbidity and mortality worldwide. The aim of this study was estimate costs of hospitalization of stroke victims in a Brazilian public hospital. Materials and methods: Time-driven activity-based costing (TDABC) was applied to estimate cost of stroke hospitalization. Data were collected in a public hospital located in Belo Horizonte, Minas Gerais. The steps for implementation were those suggested in literature for TDABC application in healthcare sector. Results: Sample consisted of 34 patients. Mean hospital length of stay was 10.9 days. Using TDABC, estimated cost of an episode of hospitalization was BRL 7.067,50 (USD 1.859, 87), with an average daily rate of BRL 648,39 (USD 170,63). Labor cost corresponded to 63% of total cost, with medical remuneration accounting for almost half of this amount. Conclusion: Choice of a more accurate costing method, which reflects effective provided care to each individual patient, allows a more transparent view of costs formation and institutional processes, allowing actions aimed at cost containment, process improvements and greater assertiveness in managerial decision making.

Keywords: TDABC.; Time-driven; activity-based; costing.; Stroke.; Healthcare; costs. (search for similar items in EconPapers)
JEL-codes: D24 I10 I18 (search for similar items in EconPapers)
Pages: 30 pages
Date: 2023-06
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