ABSTRACT

STUDY OF THE COST OF THE MANUAL UNITARIZATION WITHIN THE HOSPITAL

Amanda da Silva Bernal, Cristina Terumi Nakamura, Cleuber Esteves Chaves

Introduction : Within a budget of a hospital, the costs associated with the pharmacy are always high due to the high value of the drugs and related. To do so, these costs should be analyzed and studied for the impact and economic viability for the institution, and for this, the study identified all components that make up the cost of manual unitarization process. Objective: To propose the composition of the costs involved into the manually unitarization process of drugs by Pharmacotechniques Unit of the Hospital das Clnicas of the Faculty of Medicine of the University of So Paulo . Method: A prospective and descriptive study which was aimed at the analysis and interpretation of all the components that make the costs involved in manual unitarization process. Refers to a case study to be conducted at the Hospital Pharmacotechniques (UFAR) HC - USP. From the absorption costing method, with adjustment for the costing activities have been identified and calculated the direct and indirect costs as well as elaborate criteria for the assessment unidentifiable resources. Among these , we calculated the cost of inputs , the direct labor , the rent , the electricity consumption, and even the outsourced services. Monograph approved by the Ethics Committee in Research of the Faculty of Medicine, University of So Paulo , with the protocol number 212/13 . Results and Discussion : 531 records were analyzed for the period of 22 days. Regarding the cost of inputs, R$ 925,15 were spent for the manufacturing of 25.418 manual unit doses. The direct labor for productive activity totaled 166.5 hours and R$ 1.950,85, being the indirect labor only R$ 0,59, which was soon prorated by number of units produced. The total rental cost for activities was R$ 519,30. The power consumption of the equipment was R$ 36,00 and the energy of the lamps of R$ 31,39 . As for the service of others , it was necessary to settlement and use of assessment criteria for each type of contract , which cost R$ 519.73 . Conclusion: The total cost of the process was R$ 3.983,01 and the price of each unit dose resulted in R$ 0,16. The direct labor was the area with consumed the most, being responsible for almost 49% of the total cost, then the cost of inputs , accounting for 23.2%. The activity had the largest cost was the Unitarization/Packaging/ Sealing. The economic viability of the process is questioned, either by the limitations of the research as well as the lack of conclusive studies on these aspects, making it impossible to compare the data collected with other studie.

Keywords : Manual unitarization . Absorption costing . Activity-based costing .