Processo de implementação de um sistema de gestão de custos em hospital público: um estudo das variáveis intervenientes

This paper analyzes intervening factors in the process of implementation of a cost management system into a public hospital of the state of Rio Grande do Sul, Brazil. After the identifi cation of ten factors in the literature it has been developed an empiric study with the employees from the orthope...

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Bibliographic Details
Main Authors: Altair Borgert, Rodrigo Viega Alves, Charles Albino Schultz
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2010-01-01
Series:Revista Contemporânea de Contabilidade
Online Access:http://www.redalyc.org/articulo.oa?id=76220573006