Planejamento estratégico e gestão de custos no laboratório central de saúde pública professor Gonçalo Moniz.

by Mendes, Eliana Lopez

The search for alternatives that reduce costs and optimize the services rendered to the society by the public agencies has been the great challenge of specialists and administrators of the public area in Brazil. In this context the present work objectifies to analyze how the system of administration of costs, implanted in the Central Laboratory of Public Health - LACEN, interfered in the Strategic Planning of the organization. The method of the study of retrospective case with qualitative and exploratory approach was applied in the organization with rising of pertinent bibliography to the subject and by means of application of questionaries and interviews with the managers of the Institution. The collected data evidenced the importance of costs calculation to improve the effectiveness and efficiency of the results of the actions of LACEN, in spite of this Institution did not usethis important tool. With this diagnosis LACEN could adopt decisions that will motivate the use of the system of administration of costs by all the managers of the institution as support for managerial decisions as well as in the programming of its actions and goals in the Strategic Planning of the Unit.