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This paper also contributes to improving accessibility to services and quality of emergency medical care is also better distributing the costs involved in a public hospital. Field work is conducted to identifying relevant problems. A simulation model of discrete event is designed to evaluate various scenarios, in order to design the necessary human resources to reduce waiting times in emergency area of the hospital. The relationship between supply and demand of services is studied with emphasis on both the availability of health professionals and real needs of patients. In this context, we inserted a management tool to control costs called TDABC Time-Driven Activity Based Costing, with the purpose of managing costs more efficiently, and show the strength of it.

UMA APLICAÇÃO DO TDABC – TIME-DRIVEN ACTIVITY BASED COSTING UTILIZANDO A SIMULAÇÃO COMO FERRAMENTA PARA AVALIAÇAO DA QUANTIDADE NECESSÁRIA DE PESSOAL E CONTROLE DE DESPESAS EM UM HOSPITAL MUNICIPAL DO RIO DE JANEIRO