Recomendações Para Ampliação do TDABC: Estudo de Caso em Centro de Esterilização Hospitalar
Resumo
O custeio TDABC é uma ferramenta que auxilia na tomada de decisão. Na área da saúde verifica-se concentração de estudos focando na identificação de custos de procedimentos e/ou pacientes. Com intuito de dar um enfoque diferente, voltado às unidades de apoio internas de hospitais, bem como possibilitar a utilização do TDABC como instrumento amplo de gestão, o estudo teve o objetivo de propor uma lista de recomendações para implementação do custeio TDABC nas unidades de apoio de um hospital. Trata-se de um estudo de caso, realizado ao longo dos anos de 2021 e 2022, cujos dados coletados em relatórios, questionários, observações e entrevistas foram submetidos à análise de conteúdo. Embora as entrevistas e questionários tenham sido direcionadas para o corpo gerencial, os técnicos também forneceram dados para pesquisa. As análises aconteceram, predominantemente, no centro de esterilização (CME) e os fatores de contexto do hospital foram examinados com sustentação na Teoria da Contingência. Assim, a partir da identificação dos fatores contingenciais que envolvem o hospital e da aplicação do custeio TDABC no processo de roupas cirúrgicas do CME, propôs-se uma lista de recomendações para apoiar a implantação da ferramenta nas demais unidades de apoio do hospital. A lista de recomendações proposta divide-se em dois blocos (planejamento e execução) e privilegia as nuances específicas do hospital.
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DOI: http://dx.doi.org/10.5380/rcc.v16i1.89473
