A contribuição do controle gerencial na atividade hospitalar: uma análise de um hospital em Arapiraca

Abstract

The objective of the research is to analyze the contribution of the management control in the hospital activity in Arapiraca-AL. It is a qualitative exploratory methodology and bibliographical research, since a questionnaire will be applied to those in charge of the administration, a theoretical framework was constructed from articles, books and magazines. This paper aims to reveal, how important is management control in entities that use public and private resources in the provision of services. The management control is a tool to assist the administrators, to control the organization’s activities, to verify its performance, the efficiency of the application of the obtained resources, directing the decision making. However, in order to obtain relevant information, the entity must have an information system to control and analyze the performance achieved. In this way, it is expected that the results obtained with management control can direct, identify and control the resources obtained in the provision of services, that this information be used in decision making, so that those in charge of the administration can formulate strategies and adopt policies that provide, better control of expenses and financial resources. In this context, this work arises from the concern to know the use of managerial control and the criteria that managers use in the decision process. Through quiz, all managers and administrative director, totaling 9 employees of a nonprofit association answered two blocks of questions, plus a discursive question. Each containing ten assertions of 5 points on the Likert scale. Through the questionnaire it was possible to ascertain the importance of the managerial control for decision making, the positioning of the leaders in the use of the information. With the obtained results, 74% of the 450 (four hundred and fifty) points in the use of managerial control had a positive result, highlighting with 93% of respondents the importance of the indicators in the follow-up of the results, the lowest percentage was 48.89 % regarding the use of stock control, comparing with the decision making the percentage achieved by the managers by their answer 71% of the quantitative of 450 points, this is highlighting from the points, a positive influence of the cost to choose the inputs with 77, 78% out of 45 (forty-five points) per issue. However, it stands out with greater degree in decision making, it was found that 53.33% that outsourcing is the decision less frequently taken. In addition, this research suggested that it is relevant for leaders to use the available information, whenever the situation requires managerial control tools, because without this knowledge, the entity may have irreparable losses and losses.