Proposta de utilização da contabilidade de custos em uma clínica odontológica: um estudo de caso

Abstract

This paper aims to demonstrate the application of cost accounting in a dental clinic, based on variable costing, in order to provide information that contributes to the management process and that help managers to find the minimum amount of services that need to be provided so that the company can stay in the market. Through a conceptual review and a case study in the dental clinic it was possible to demonstrate all the steps to obtain the cost of each service. With the high number of professionals and the great offer of dental services, there is a need to achieve differentiation in the market in order to obtain a competitive advantage. This differentiation can be achieved through the technical aspects related to the good practice of the profession, however it is fundamental to use administrative tools for the management and planning of the dental office or clinic.