Análise da alocação de custos indiretos dos serviços prestados a uma organização de planos de saúde
The objective of this study was to investigate the robustness of the overhead cost s’ allocations of services ( from Portuguese: custos indiretos dos serviços prestados , or CISP) to the cost objects appointments , based on the factor from Table AMB and in the cost of medical services provided by co...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2013-01-01
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| Series: | Revista Contemporânea de Contabilidade |
| Online Access: | http://www.redalyc.org/articulo.oa?id=76228118003 |
| Summary: | The objective of this study was to investigate the robustness of the overhead cost s’ allocations of services ( from Portuguese: custos indiretos dos serviços prestados , or CISP) to the cost objects appointments , based on the factor from Table AMB and in the cost of medical services provided by corporate entities (from Portuguese: Custo dos Serviços Médicos Prestados por Pessoas Jurídicas , or SPPJ) in Alpha Company. The results demonstrated that the CISP, in 2010, allocated to cost objects appointments (Physician, Gynecology, Obstetrics and Pe diatrics), and based on the single rate allocation method that followed the SPPJ, present a statistically significant correlation as opposed to the single rate allocation related to the factor from Table AMB |
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| ISSN: | 1807-1821 2175-8069 |