Resumo

GALLEGOS MUNOZ, Cecilia; MEDINA GIACOMOZZI, Alex  e  LEYTON PAVEZ, Carolina. Guide methodology for determining the day bed by ABC costing Abstract. Revista médica Risaralda [online]. 2015, vol.21, n.2, pp.43-48. ISSN 0122-0667.

Care closed health is very complex because of the variety of procedures and activities conducted by the various units involved, either directly or indirectly, in the care of a health problem to a hospitalized patient, so that the amount of resources used It is increasing and there is increasing difficulty in determining the costs involved in care of a pathology in particular for the variety of incurred indirect costs arising from the various services directly or indirectly involved and, ultimately, in their allocation patient, so one of the most important to resolve any system cost, is this allocation problems, which leads to expose a methodology for identifying and distributing the different costs incurred by the different care units health from identifying inducers cost involved in a day hospital bed. The main result is that it is possible to incorporate the valuation day bed and therefore recognize the costs incurred, which allows for a cost measurement instrument that can be equivalent and applicable to different units.

Palavras-chave : Allocation of health costs; cost day bed; inductors health costs; indirect costs in health; costing ABC.

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