EVIDENCES OF INTERORGANIZATIONAL COST MANAGEMENT PRACTICES IN THE VALUE CHAIN OF PRIVATE HOSPITALS IN BRAZIL

被引:0
|
作者
Camacho, Reinaldo Rodrigues [1 ]
Rocha, Welington [2 ]
Moraes, Romildo De Oliveira [1 ]
Mucio Marques, Kelly Cristina [1 ]
机构
[1] Univ Estadual Maringa, Avenida Colombo 5790, BR-87020 Maringa, Parana, Brazil
[2] Univ Sao Paulo, Avenida Prof Luciano Gualberto 908, BR-05508 Sao Paulo, Brazil
来源
关键词
Value Chain; Interorganizational Cost Management; Private Hospitals;
D O I
暂无
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This study aimed to investigate in hospital organizations in Brazil, evidences of Interorganizational Cost Management (ICM) practices. A structured questionnaire was developed as an instrument of data collection and applied to a population of 40 brazilian private hospitals in the period may to July 2010. Data analysis was qualitative and the results being obtained from a convenience sample cannot be extrapolated to all Brazilian private hospitals. The results showed that there is evidence of the practice of ICM in the hospitals surveyed, namely through: assigned purchases; scheduled shopping and service bundling. From ICM practices identified in the hospitals surveyed, only the ' bundled services' can be considered as an exclusive practice of ICM in the hospital sector. The other two, although they are being practiced by hospitals, are not unique in the industry. According to the statements of the hospitals surveyed The ICM is not on daily costs. There is also no evidence of its practice on internal processes, such as surgeries, sterilization materials, clothing processing, testing, etc. As a last finding considered relevant we highlight the fact that in the case of ' fair distribution of economic benefits' arising from a possible practice of ICM, in the perception of hospitals, higher expectations fall on their suppliers.
引用
收藏
页码:90 / 105
页数:16
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