A gestão de custo no setor público: um diagnóstico para implantação do custeio ABC na Farmácia do Hospital Regional de Cajazeiras – PB.

Abstract

Costs in the public service are related and should be controlled, as the need for each agency government initiatives. With this, the Cost Accounting can help public managers with relevant cost information that contributes to social control, and provide transparency of its information. Adopting the methodology of activity-based costing (ABC), allows to work with a diversity of products, assigning costs according to the required activities. This study had as main objective to describe the main aspects that influence the implementation of ABC costing in a hospital pharmacy Regional Hospital Cajazeiras-PB. Through a literature, descriptive and documentary research analyzed the data through an interview with the manager and documents collected in 2013 . With the analysis results, we find ease in adapting the ABC methodology in the studied sector, because the hospital have well-defined activities, which makes it possible to generate useful information for decision making. However, the absence of a system of targeted cost accounting information, as well as the breakdown of total spending may hamper tracking of the elements necessary for establishing the ABC. In this sense, it is understood that the absence of a cost system in hospital pharmacy, prevents the administration to evaluate the proper use of financial resources, as well as the results obtained in their activities.