Custos na rede própria de operadora de planos de sáude: um estudo no âmbito da gestão descentralizada

Abstract

This study aims to structure a cost system for a health plan operator’s own network in the “medicine group” modality, identifying the cost by type of service, and compare the result with the price charged by the local accredited network. It is a qualitative research, of an explicative nature, developed through a case study method, with a plan proposition. In order to size the costs, it was used the full cost system and it was chosen the decentralization system, which was applied in one of the operator’s service branch, in the city of São Leopoldo. Due to the different service structures of the operator’s own network, the decentralized management of costs enables the performance analysis, respecting the local structure. The conclusion is that the cost system applied to the operator’s own network gives managerial information, which helps in the decision-making process. Knowing their costs, the directors can evaluate and improve their performance in the market. Comparing the cost, calculated in the own network,