Análise da gestão dos custos ambientais em hospitais universitários federais

Abstract

The aim of this study is to evaluate whether the federal university hospital waste management of health services impact on reducing environmental costs. To this end, this paper presents the results of information collected through a questionnaire Likert scale of 7 points on environmental accounting and management analysis and environmental costs in 11 federal university hospital. We used the method of multiple criteria decision analysis, which measures the information entropy for the analysis and interpretation of data, and a descriptive treatment by statistics. The work was carried out during the years 2013 and 2014. Results showed that the control of environmental costs in university hospital authorities and the waste management of health services, is performed heterogeneously among hospitals, ie, there are still many differences between hospitals in the form of residue management of the health service. It noted that the deployment and use of the Plan of Waste Management of Health Services (PGRSS), occurs in all hospitals, and in some effective monitoring of implementation of PGRSS is smaller. More specifically, the results show that there is a consistency in the answers when it comes to reducing charges of agencies responsible for environmental control after the management of waste, with a percentage of 80, 57%. The study also revealed that more than half of respondents 11 hospitals (63, 64%) do not have a specific account for the Waste Management Department of Health (GRSS), so that means most university hospitals have control of costs and expenses related to it, but there is no method or their own to distinguish between the costs and environmental costs with those of other species. The size of the hospital, according to the level of the bed and collaborators no influence on GRSS was also identified.