The budgeting and the decision making process of managers in a public hospital
DOI:
https://doi.org/10.11606/rco.v9i25.86853Keywords:
budgeting process, public hospital, decision making, clinical managerAbstract
When faced with a public hospital where there is the presence of budgetary tool and has no financial incentives for achieving budget goals with management complexity, uncertainty of the task and the clash between medical professionals and administration, there is interest in understanding how to use this tool for decision making. Therefore, this study applied a case study using semi-structured interviews, the University Hospital of Ribeirão Preto to this understanding. The results show that the interaction of managers with the budget takes place predominantly via materials planning and incorporation of new technologies. In addition, the management tool can impact on intertemporal choices clinical manager. Finally, the main decision-making criteria observed and which are present in the budget process are: cost of materials, monitoring resource consumption, impact on the clinical protocol, investment in technological upgrading and standardization.
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