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Publication
A contabilidade de gestão no setor da saúde em Portugal
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Abstract(s)
A crescente exigência de transparência e eficiência na gestão dos recursos públicos tem colocado a contabilidade de gestão no centro das preocupações das entidades do setor da saúde em Portugal. O presente estudo tem como objetivo analisar o cumprimento das exigências do Plano de Contabilidade Analítica Hospitalar e da Norma de Contabilidade Pública 27 – Contabilidade de Gestão, por parte das Entidades Públicas Empresariais no setor da saúde e aferir sobre a maturidade da contabilidade de gestão nas Unidades Locais de Saúde (ULS) em Portugal, recorrendo ao modelo concetual de Young. A investigação parte da importância da contabilidade de gestão como ferramenta de apoio à decisão no setor da saúde, onde a escassez de recursos e a necessidade de transparência exigem informação de custos rigorosa e comparável.
A metodologia baseou-se na análise documental dos relatórios de gestão e contas das 42 ULS em Portugal, avaliando o grau de cumprimento dos critérios exigidos pelos normativos. Foram analisados aspetos como a definição de centros de custo, a separação de custos diretos e indiretos, a divulgação de critérios de imputação, os objetos de custo finais e a identificação de custos não incorporados, entre outros.
Os resultados revelam um cumprimento desigual entre entidades sendo que algumas unidades evidenciam práticas mais alinhadas com os referenciais, enquanto outras apresentam omissões significativas. Conclui-se que, apesar de existirem avanços, a implementação da contabilidade de gestão no setor continua a enfrentar desafios, sobretudo ao nível da uniformização dos critérios e da qualidade da informação divulgada.
Este estudo contribui para o conhecimento empírico sobre a aplicação das normas de contabilidade de gestão no setor público da saúde, evidenciando, em simultâneo as boas práticas e as dificuldades da sua operacionalização. Ao nível profissional o estudo contribui para uma maior compreensão da forma como as ULS no setor da saúde aplicam a contabilidade de gestão, avaliando a efetividade da informação de custos enquanto instrumento de apoio à decisão e de prestação de contas à sociedade.
The growing demand for transparency and efficiency in the management of public resources has positioned management accounting at the forefront of concerns for health sector entities in Portugal. The present study aims to analyze the compliance with the requirements of the Hospital Analytical Accounting Plan and the Public Accounting Standard 27 - Management Accounting, by Public Business Entities in the health sector and to assess the maturity of management accounting in Local Health Units (ULS) in Portugal, using Young's concetual model. The research recognizes the importance of management accounting as a decision support tool in the health sector, where the scarcity of resources and the need for transparency require accurate and comparable cost information. The methodology was based on the documentary analysis of management reports and accounts of 42 ULS, assessing the degree of compliance with the criteria required by the regulations. Aspects such as the definition of cost centers, the separation of direct and indirect costs, the disclosure of imputation criteria, the final cost objects and the identification of unincorporated costs, among others, were analyzed. The results reveal an uneven compliance between entities and some units show practices more aligned with the benchmarks, while others have significant omissions. It is concluded that, despite advances, the implementation of management accounting in the sector continues to face challenges, especially at the level of standardization of criteria and quality of information disclosed. This study contributes to empirical knowledge on the application of management accounting standards in the public health sector, simultaneously highlighting best practices and the challenges of their implementation. At a professional level, the study contributes to a greater understanding of how ULSs in the health sector apply management accounting, assessing the effectiveness of cost information as a tool for decision-making and accountability to society.
The growing demand for transparency and efficiency in the management of public resources has positioned management accounting at the forefront of concerns for health sector entities in Portugal. The present study aims to analyze the compliance with the requirements of the Hospital Analytical Accounting Plan and the Public Accounting Standard 27 - Management Accounting, by Public Business Entities in the health sector and to assess the maturity of management accounting in Local Health Units (ULS) in Portugal, using Young's concetual model. The research recognizes the importance of management accounting as a decision support tool in the health sector, where the scarcity of resources and the need for transparency require accurate and comparable cost information. The methodology was based on the documentary analysis of management reports and accounts of 42 ULS, assessing the degree of compliance with the criteria required by the regulations. Aspects such as the definition of cost centers, the separation of direct and indirect costs, the disclosure of imputation criteria, the final cost objects and the identification of unincorporated costs, among others, were analyzed. The results reveal an uneven compliance between entities and some units show practices more aligned with the benchmarks, while others have significant omissions. It is concluded that, despite advances, the implementation of management accounting in the sector continues to face challenges, especially at the level of standardization of criteria and quality of information disclosed. This study contributes to empirical knowledge on the application of management accounting standards in the public health sector, simultaneously highlighting best practices and the challenges of their implementation. At a professional level, the study contributes to a greater understanding of how ULSs in the health sector apply management accounting, assessing the effectiveness of cost information as a tool for decision-making and accountability to society.
Description
Keywords
Contabilidade de gestão PCAH NCP 27 Unidades locais de saúde Management accounting Local Health Units