Análise da Eficiência utilizando a Metodologia DEA em Organização Militar de Saúde: o Caso da Odontoclínica Central do Exército
In: Sociedade, contabilidade e gestão, Band 3, Heft 2
ISSN: 1982-7342
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</style> <![endif]--> <p class="MsoNormal" style="text-align: justify;">Esta pesquisa configura-se em um estudo sobre avaliação de desempenho, considerando especificamente a análise da eficiência, através da utilização do modelo denominado DEA (<em>Data Envelopment Analysis</em><span>)</span>. A aplicação da técnica foi realizada na Odontoclínica Central do Exército, no exercício de 2005, a fim de apresentar e discutir uma metodologia capaz de prover a avaliação do desempenho das 11 clínicas que integram a organização, identificando as suas unidades eficientes e ineficientes. Foram criados dois modelos distintos, inicialmente contrapondo-se os insumos (materiais diretos e custos indiretos relevantes) com a receita (componente de natureza financeira) e posteriormente os mesmos insumos com o número de pacientes atendidos (componente de natureza não financeira), buscando em ambos a eficiência através da minimização dos insumos, mantendo-se os <em>outputs</em>. Concluiu-se que é possível avaliar a eficiência relativa das DMU´s em organização dessa natureza, demonstrando assim, como é factível o emprego da ferramenta DEA para proporcionar subsídios no processo decisório, abrindo um campo para outras pesquisas em organizações de saúde.</p>