Custeio baseado em atividades aplicado à prestação de serviços médicos de radiologia
DOI:
https://doi.org/10.1590/S1519-70772004000100005Keywords:
Activity-based Costing, Conventional Medical Radiology, Radiology ExamsAbstract
This study uses the Activity-based Costing Method in order to quantify the unit cost of radiology exams realized at the Conventional Medical Radiology Sector of a Health Institution.We verified the cost of 111 types of examinations, 27 of which were carried out through contrast agents, while 84 were conventional exams, observing the radiology film consumption attributes of each type. Results show that the ABC provides an adequate level of detail in relation to the activities selected for realizing conventional and contrast radiology exams, since these objects were grouped according to radiology film consumption attributes.Downloads
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