GONÇALVES, M. V.; GONÇALVES, Monaliza Vieira.
Resumen:
The organizations to understand the changes in the market the organizations started to
destine his actions for the qualification and conquest of better results through the
management practices, becoming so more efficient. With this, one searched to investigate
the practical ones of management used by the administrators of public and private and in the
cities of Sousa, Cajazeiras and Pombal - PB For the achievement of the considered
objectives, a bibliographical revision was become fullfilled initially, where some subjects had
been boarded as the sprouting and the evolution of the General Accounting and the
Managemental one, as consequence of the development of the society and the economy, as
well as practical the managemental ones more used, according to literature. The research
enhanced the importance of the Managemental Accounting in the process of formation of the
results of the organizations, assisting them in the decision taking. Moreover, it identified to
the profile of the managers and the used strategies. It identified despite the managers of the
searched hospitals admit that it is necessary to possess knowledge in Managemental
Accounting and Administration, however 66.67% are formed in other areas as medicine and
nursing. But 16.64% possess a specialization in Hospital Administration. With this, it was
observed that in the hour to contract a professional, these institutions do not follow a
standard defined in the search of an adequate profile and with previous experiences.
However, it is not clearly in the answers which are the degree of administrative and
countable knowledge of these employees. 83% of the managers had mentioned to receive
administrative reports monthly and inside to use systems of costs and measurement of
performance of the hospitals, what it comes to help in the search for power to decide bases.
They also use information supplied for the countable demonstrations, which are repassed at
opportune moments. With this, one perceived that the sprouting of practical of management
has busy place of prominence in the hospital institutions, mainly in the managemental level,
provoking the awareness and the engaged of the managers for the accomplishment of class
actions that generate values.