Estudo da viabilidade de implantação de um centro de custo em um hospital universitário federal: unidade de hemodinâmica

Abstract

INTRODUCTION: The Hemodynamics Sector has significant importance in a hospital with cardiology services, its performance depends on several other units, involving specialized professionals, with a relevant impact on hospital costs, since the procedures are mostly defined at high costs. At the Hospital de Clínicas, Universidade da Federal do Triângulo Mineiro, the sector conducts elective, urgent and emergency exams, 24 hours a day, related to interventional cardiology; pacemaker; electrophysiology; endovascular surgery and interventional radiology. OBJECTIVE: To analyze the costing processes for hospital services performed at the Hemodynamics Unit of a federal public university hospital in the state of Minas Gerais. METHODOLOGY: The study contemplated the theoretical-scientific basis, identifying aspects related to costing methods, analysis of hospital costs and expenses, control system of materials and supplies dispensed and consumed, and also work processes related to billing hospital bills generated within the sector. The Action Plan will comprise the necessary steps to start the process of calculating the costs of the Hemodynamics sector, including the creation of new technologies (software), standardization of material replacement processes, creation of specific materiais kits for each procedure and training of the multidisciplinary team. In addition, other actions were suggested, such as monitoring and improving the results achieved after the implementation and sharing the project with other units of the hospital. RESULTS: The feasibility of implementing a cost center proposes improvements in the internal control of the activities developed in the Hemodynamics Sector of the Hospital das Clínicas of the Federal University of Triângulo Mineiro, regarding the determination of the costs of diagnostic and therapeutic procedures, since the cardiopathic patient in the institution, until his discharge. CONCLUSION: Thus, the elaboration of an Action Plan will facilitate the development and implementation of a cost center in the Hemodynamics unit, through strategic actions directed to the needs of HC-UFTM managers, seeking constant improvement and aiming at its expansion to others sectors within the hospital complex.