Management control practices in federal teaching hospitals

Abstract

This research aimed to investigate the management control practices used by federal teaching hospitals in Brazil, considering the size as an explanatory factor of the degree of adoption on such practices. Questionnaire sent to 45 hospitals was based on IFA management control degrees. Analytic Hierarchy Process technique for data analysis was applied based on the Frezatti (2006, 2007) scores to artifacts of managerial control artifacts. In thirteen hospitals analyzed, there was little adherence to these artifacts, and two reported not to use any tool. It was noted that the most used practices by analyzed hospitals are related to formal elements of strategic planning and segmented analyzes of revenues, costs and expenses, cost centers and service groups. Managerial control development was more advanced in two large hospitals. Such diagnostic want to call the attention of public managers about the benefits that such practices can generate for these organizations, and encourage further academic research on this topic, considering the need for administrative development in these institutions.