Made available in DSpace on 2015-12-03T18:35:08Z (GMT). No. of bitstreams: 1 Walter_Luiz_Quaglio.pdf: 1212223 bytes, checksum: 686ff469466625c71eb9825b461025df (MD5) Previous issue date: 2002-06-10 / The hospital segment has been going through a reformulation of its management concepts. For market pressures, it has changed its pragmatic charity content to a business content. The market forces which are composed by suppliers, medical and nursery professionals, medical and hospital bill payers which are the Health Insurance Companies, the technological development of medical equipment and the patients who claim for better service quality have demanded from hospital administrators a higher qualified and professional management, i.e., a reformulation of its management concepts. The current scenery of hospitals, represents a great challenge. The segment faces economical and financial difficulties, originated from many factors, such as, a politics of prices without domain of costs affecting the profit, low productivity affecting efficiency levels, qualified professionals lacking business vision to supply the needs of the hospitals, and, mainly with low adherence to the planning instruments and control, that can propitiate the managers the exercise of managerial practical best and optimized decisions. In this context, for contributing with this segment that represents important paper in the economy and society, is this dissertation was developed, it has as goals the structuring of the organ controllership to exercise a certain group of functions and the proposition of a model of applicable information to the hospital activity, to serve as support to the administration and consequently to overcome current difficulties. / O segmento hospitalar vem passando por uma reformula????o nos seus conceitos de gest??o. Cede lugar, por for??a do mercado, o seu conte??do pragm??tico de benefic??ncia para o conte??do empresarial de neg??cio. As for??as de mercado, compostas pelos fornecedores, pelos profissionais ds ??reas m??dicas e de enfermagem, pelos agentes pagadores das contas m??dica-hospitalares, que s??o os conv??nios, o desenvolvimento tecnol??gico dos equipamentos m??dicos e os clientes que reclamam por melhores qualidade de servi??os, t??m exigido dos administradores hospitalares, uma gest??o mais qualificada e profissional, ou seja, uma reformula????o nos seus conceitos de gest??o. O cen??rio atual dos hospitais representa um grande desafio. O segmento enfrenta dficuldades econ??micas e financeiras, oriundas de v??rios fatores, tais como, uma pol??tica de pre??os sem dom??nio dos custos afetando a lucratividade, baixa produtividade impactando nos n??veis de efici??ncia, aus??ncia de profissionais qualificados com vis??o de neg??cio para suprir as necessidades dos hospitais e, principalmente com baixa ader??ncia aos instrumentos de planejamento e controle, que podem propiciar aos gestores o exerc??cio de melhores pr??ticas gerenciais e decis??es otimizadas.