Cristiano Freitas Gomes, Marcia De Mello Costa De Liberal, Chennyfer Dobbins Abi Rached
It is well known that the hospital sectors of great complexity demand the management of the resources for their implementation and operation. The equipment ends up having a relatively short useful life and the expenses are high for the own characteristic of the patients attended, different from the specialized outpatient clinics, where the cost is aimed at skilled labour. The modern environment has been in favour of transformations, competitiveness, quality, and lower cost. Proposing a cost management system for small-scale, public health clinics help managers achieve better-negotiating skills. The objective of this study was to analyse the process of cost management, through absorption costing, of a multi-professional small-scale clinic of popular health services. The research is a research-action type. The data were been collect in primary documents and they were analysed through descriptive and documentary analysis. Absorption costing meets the requirements of the National Cost Management Program.