Processo de implementação de um sistema de gestão de custos em hospital público: um estudo das variáveis intervenientes

This paper analyzes intervening factors in the process of implementation of a cost management system into a public hospital of the state of Rio Grande do Sul, Brazil. After the identifi cation of ten factors in the literature it has been developed an empiric study with the employees from the orthopedics area in order to fi nd out the employees' perception of diffi culties in relation to the identifi ed factors. The conclusion is that the lack of planning the project is the biggest diffi culty while the use of software was considered as the less important one. And, based on the information obtained with the managers, we noticed that there are not enough communication between the administrative director and the area director