ACCOUNTING PRACTICES MANAGEMENT APPLIED IN THE HOSPITAL SECTOR

As organizations have become aware of the changes taking place in the market, they have started to focus their actions on qualifying and achieving better results through management practices, making them more efficient. In this context, we sought to investigate the management accounting practices used by managers of public and private hospitals in the central region of the state of Rio Grande do Sul. To this end, a survey was carried out, methodologically classified as qualitative, descriptive, explanatory and bibliographical, with data collected using an electronic questionnaire applied to public and private hospitals in the central region of the state of Rio Grande do Sul. Among the results found, it was clear that the managers' training is linked to administration, and most of them hold a variety of positions. It is worth noting that the managers consider accounting to be an important tool in generating information for the decision-making process and that, among the accounting practices used, they tend to adhere more to those related to costs, financial control and performance evaluation. As a result, it was clear that the emergence of management practices has taken center stage in hospital institutions, especially at management level, causing managers to become aware of and committed to collective actions that generate value.