Márcia Mascarenhas Alemão

Costs of admissions for cocaine/crack abuse: comparing general hospital and psychiatric hospital settings

Introduction: The current Brazilian model for the assistance of drug dependents does not differentiate admissions in psychiatric or general hospitals. There is no information on the distinct costs of those two modes of hospitalization. Aim: To compare the estimated costs of hospitalization for cocaine/ crack dependence in a psychiatric hospital and in a general hospital, in the context of public health care in the state of Minas Gerais, Brazil. Methods: Estimates of the daily average total direct costs of admissions for cocaine/crack dependence, using the method of activity based costs, in a public psychiatric hospital and in a public general hospital, in Minas Gerais, Brazil. Results: The average daily cost of hospitalization in a psychiatric hospital was estimated at R

MODES OF GOVERNANCE AND THE USE OF COST INFORMATION: A COMPARATIVE STUDY BETWEEN BRAZILIAN AND BRITISH HOSPITALS

368.65, and in a general hospital, at R

APLICAÇÃO DO CUSTEIO ABC NO PROCESSO DE TRANSPLANTES DE FÍGADO, NO ESTADO DE MINAS GERAIS

484.52, a difference of 31.4%. This difference was primarily due to staffing and services related costs. Conclusion: The costs of hospitalization for cocaine/crack dependence are higher in the general hospital than in the psychiatric hospital, in the context of public healthcare in Minas Gerais, Brazil.

Risco Operacional no Setor Saúde: Financiamento pelo SUS Paralelo aos Gastos na Fundação Hospitalar do Estado de Minas Gerais

Cost information can be considered an important tool to benchmarking, planning and control, improving the management of expenditures, mainly in a public institution that are known by having scarce resources. This study was carried out to investigate different modes of governance within Brazilian and British hospitals and the usefulness of cost information in terms of managerial plannig and control. The research was conducted by cross cultural analysis, using several statistical methods for measuring organisation characteristics, seeking to gain a deeper understanding of the profile of both hospitals and respondents. This study showed the dominance of hierarchy and clan as being the most relevant modes of governance in Brazilian and British hospitals. This discussion is relevant considering the congruence level of goals and the ambiguity level of performance measurement. Also, it defines which form of governance is more predominant. The exploratory and quantitative survey methods were used to test the research questions. After conducting a survey using a structured questionnaire, semi-structured interviews with middle managers at chosen case study hospitals were undertaken. In the cases analyzed, it was possible to identify a significant difference between the use of cost information in hospitals, allowing inferences between different modes of governance. The lack of studies about the use of cost information in planning and control regarding public hospitals impedes any other comparison or assessment considering empirical data. One of the objectives of this paper was to generate initial material for future researchers. Besides, the knowledge about the current scenario of the usefulness of cost information mainly in planning and control is relevant when associated with modes of governance.