Systematization of a hybrid costing method for medical procedures: a concomitant apllication of the ABC and UEP methodologies

Abstract

The purpose of this study consists in systematization Hybrid Costing Methodology supported by the concepts of Activity Based Costing (ABC) and the Production Effort Unit (UEP) to quantify the cost of medical procedures in hospitals. By means of theory-concept research, the hybrid method application stages were organized and then tested at the University Hospital of the University of the State of Santa Catarina with the purpose of determining the cost of medical procedures, more specifically childbirth. The execution process flow of childbirth is divided into seven distinct procedures because of its variations. Besides presenting the cost calculations of this process, the research establishes a numerical value called Activity Effort Measure which is based on the execution cost for all the activities necessary to achieve it. The results demonstrate that the proposed method can be applied to quantify the costs, as well as support the management of the several hospital activities.