Financial investment in human resources: an experience at a hospital

Authors

  • Marli de Carvalho Jericó Faculdade de Medicina de São José do Rio Preto
  • Valéria Castilho Universidade de São Paulo; Escola de Enfermagem

DOI:

https://doi.org/10.1590/S0104-11692004000500002

Keywords:

costs and cost analysis, investments, in-service training

Abstract

This study aimed to investigate the financial amount a large school hospital invested in training programs. Seven training programs for the hospital staff were analyzed by means of the absorption costing system, totaling 307 training sessions in 1999. Data analysis showed that, during that year, a total of R$225,493.84 was invested, that is, R$ 27.41 per worker. There are no data on other Brazilian hospitals to compare this figure. However, if this is compared with the annual worldwide average of US$ 252 per capita, the mean value is 9.2 times less than world average. This figure corresponds to 0.32% of the payment roll, while the world average is 2.7%. This study points towards the importance for Permanent Education Centers to understand the costs of training programs as well as for hospital organizations to create a formal policy for investment in these programs.

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Published

2004-10-01

Issue

Vol. 12 No. 5 (2004)

Section

Original Articles

License

RLAE’s authorship concept is based on the substantial contribution by each of the individuals listed as authors, mainly in terms of conceiving and planning the research project, collecting or analyzing and interpreting data, writing and critical review. Indication of authors’ names under the article title is limited to six. If more, authors are listed on the online submission form under Acknowledgements. The possibility of including more than six authors will only be examined on multicenter studies, considering the explanations presented by the authors.
Including names of authors whose contribution does not fit into the above criteria cannot be justified. Those names can be included in the Acknowledgements section.
 Authors are fully responsible for the concepts disseminated in their manuscripts, which do not necessarily reflect the editors’ and editorial board’s opinion.

 

How to Cite

Financial investment in human resources: an experience at a hospital. (2004). Revista Latino-Americana De Enfermagem, 12(5), 707-712. https://doi.org/10.1590/S0104-11692004000500002