A Atuação da controladoria em um hospital filantrópico: um estudo de caso

Abstract

The aim with this paper describe how it is inserted the Controllership in a Philanthropic Hospital, and what their impacts on the billing, stock and financial sectors. A Philanthropic Hospital, reference in attendances of medium and high complexity, located in the State of Mato Grosso do Sul, was the object researched as case study. The methodology used in the research was qualitative and descriptive purpose, were used as means investigation the bibliographical research, documentary research, case studies and field research. The Controllership within the hospital is responsible for managing the information that supports decision-making, containing three main objectives: to ensure that the information used in decision making represent faithfully the reality of the institution; ensure maximum efficiency in internal procedures, and cost reduction. To ensure that its objectives were achieved, the Controllership followed steps in carrying out its activities as, general analysis, performance analysis, strategic planning, execution and control, which applied to billing, stock and financial sectors, enabled the identification of failures and inefficiencies in internal control processes, while also allowing the correction measures planning. There was turnover employee relocation, streamlining the invoicing process and the improvement of system control tools, minimizing the loss of documents and of the losses, in addition to bringing more accuracy the information generated. The stock was dismembered by separating the goods according to your nature, the purchasing process was centralised and computational capabilities have been improved, measures that have brought transparency and effort in stock control. In the financial hiring another employee and the redistribution of activities, in addition to the improvement of management reports and tools of computational control, improving the operational performance of the financial sector.