APPLICATION OF ACTIVITY-BASED COSTING AS SUPPORT TO THE ACTIVITY-BASED MANAGEMENT – A CASE IN THE CONVENTIONAL MEDICAL RADIOLOGY

Abstract

The information attributes that contribute to the rightness of decisions made by health organizations’ managers need to follow the evolution of the Cost Accounting in the sense of contemplating the principles and concepts of the Strategic Management of Costs. This work uses the  Activity-Based Costing  with the intention of quantifying the unitary cost of the radiological tests performed in the Sector of Conventional Medical Radiology in a health institution. Next, the relevant activities in the optics of the Activity-Based Management have been analyzed. The results demonstrate that the ABC promotes a good level of detailing of the activities selected for performing conventional radiological tests and the ones using the contrast substance, since the activities have been identified according to attributes of value of each one, thus generating the information for planning the managerial actions necessary to the rationalization of the business.