Hospital management: Operational audit as a strategic tool for waste control

Abstract

Currently, there is a shortage of financial resources in the hospital environment, the pursuit of management excellence is becoming increasingly present and growing. The audit is a hospital management tool in the sense of maintaining the institutions financial sustainability, including the processes maintenance involve the assistance and, mainly, the paying sources and the providers of hospital medical services. The objective of this work was to demonstrate that the operational health audit can act as a strategic hospital management tool to control waste. The study was carried out through a literature review. The Operational Audit allows the hospital manager to identify ways to favor of the service qualification without adding costs to the care provided and charging correctly according to the hospital care record. This study makes it clear that the audit used as a management tool in health institutions achieves satisfactory results both in waste control and in strategic actions. It is noteworthy that the study was limited to bibliographical research aiming to analyze the operational audit as a management tool for health organizations. In this way, it is suggested for future research done evaluating health organizations regarding the performance of the operational audit to improve its performance, through the reduction of waste.

DOI:https://doi.org/10.56238/globalhealthprespesc-034