Resumo

VARGAS GONZALEZ, Vilma  e  HERNANDEZ, Carmen. Information systems about hospital management costs. Revista de Ciencias Sociales [online]. 2009, vol.15, n.4, pp.716-726. ISSN 1315-9518.

This study intends to explain fundamental aspects for developing information systems about hospital management costs. Cost information systems, useful for decision making for hospital management and consonant with the social objectives pursued by hospitals, imply that cost information knowledge does not have the objective of seeking economic profitability, but rather optimizing the use of resources from the social viewpoint. In preparing this study, a theoretical-bibliographic analysis was made, articulating theory with the empirical evidence, and a review of the legal framework. Conclusions were that there is a need to strengthen the calculation and development of indicators and cost information systems with personnel trained to implement them, assuring the reliability, pertinence and opportunity for the results generated by said systems and their effective use for hospital management.

Palavras-chave : Cost information systems; hospital management; decision making; indicators.