Recommendations For Expanding the TDABC: A Case Study in aHospital Sterilization Center
DOI:
https://doi.org/10.5380/rcc.v16i1.89473Keywords:
TDABC. Costing. Management. Contingency Theory.Abstract
TDABC costing is a tool that helps in decision making. In the health area, there is a concentration of studies focusing on identifying the costs of procedures and/or patients. With the aim of giving a different approach, directed at internal hospitals support units, as well as enabling the use of TDABC as a broad management instrument, the study aimed to propose a list of recommendations for the implementation of TDABC in health care support units of a hospital. This is a case study, carried out over the years 2021 and 2022, whose data collected in reports, questionnaires, observations and interviews were submitted to content analysis. Although the interviews and questionnaires were directed to the management body, the technicians also provided data for research. The analyzes took place predominantly in the sterilization center (CME) and the hospital's context factors were examined based on the Contingency Theory. Thus, based on the identification of the contingency factors that involve the hospital and the application of TDABC funding in the surgical clothing process at the CME, a list of recommendations was proposed to support the implementation of the tool in the other support units of the hospital. The proposed list of recommendations is divided into two blocks (planning and execution) and privileges the specific nuances of the hospital.References
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