Hospital costing and costs: a systematic literature review

• Grant number: 17/10548-4
• Support Opportunities: Scholarships in Brazil - Scientific Initiation
• Start date: June 01, 2018
• End date: December 31, 2018
• Field of knowledge: Engineering - Production Engineering - Economic Engineering
• Principal Investigator: Andrei Aparecido de Albuquerque
• Grantee: Ana Raquel Ruiz Abrahão
• Host Institution: Centro de Ciências Exatas e de Tecnologia (CCET). Universidade Federal de São Carlos (UFSCAR). São Carlos , SP, Brazil

Abstract

INTRODUCTION: Hospital organizations are companies with the highest level of complexity, since the initial local structure until the service providing. For its maintenance, there are larger investments in fixed assets, which grow the operational risks due to variation of services, varying strongly between profit and loss. The main factors for the increase in health costs are population aging, a predominance of chronic degenerative diseases, lack of perfect competition, the excessive and inappropriate use of technology, and the unfamiliarity about the cost of providing hospital services, resulting in higher general hospital costs, and consequently in higher general hospital expenditure. Therefore, it is necessary to study ways and systems that optimize processes, increasing the quality, efficiency and efficacy of services, while reducing costs. The main objective of this study is to do a survey about existing scientific material about costing and hospital costs. METHODS: This research can be classified as descriptive, qualitative and bibliographical. Performing a review, analysis and comparison of global and Brazilian scientific production. OUTCOMES: By the obtained studies categorization, the expected results are to compare, to analyze and to describe the found articles, where the studies and the directions around costing and hospital costs in the world are concentrated and to do comparisons with the Brazilian scenario. (AU)