Contabilidade gerencial: as mudanças na gestão de uma clínica de saúde

Abstract

This article aims to discover how an organization in the health area implemented the management accounting service, as well as to observe the changes in the financial sectors, human resources and in the relationship with the final customer. The method of interviews was used to obtain the necessary data so that the objectives were achieved. Concepts of micro and small companies were addressed, which is where the studied organization is inserted; origin of accounting; financial accounting and managerial accounting. The results obtained responded to the needs of this article, demonstrating how the organization knows and starts using management accounting, as well as how each sector perceives the improvement according to its use.