Processo Orçamentário e Criação de Reservas em uma Instituição Hospitalar

• Main Authors: Andson Braga de Aguiar, Sheila Muritiba de Souza
• Format: Article
• Language: Portuguese
• Published: Universidade Federal de Santa Catarina 2010-01-01
• Series: Revista Contemporânea de Contabilidade
• Online Access: http://www.redalyc.org/articulo.oa?id=76220594006

The aim of this study is to describe the budget process in a hospital and the effect caused in the propensity to create reserves. The collection and analysis of data involved two steps. The fi rst describes the budget process since the establishment of goals to the budget control. The second step aims to capture the propensity of managers to create reserves. From the fi rst stage of data collection, it was noted that the budget targets are negotiated between the Director General, the directors of areas, managers and controlling, and that the hospital maintains a strict budget process. Given these characteristics, it was noted that managers have a tendency to create reserves, especially by reason of (i) submit budgets easily reachable, (ii) agree that the budget targets did not require care in controlling costs and (iii ) agree that the budget goals are easily attainable.