Abstract
This study aimed to analyze the use of cost information in decision-making in different sectors of the hospital, meet the needs of its managers, from the information generated by the pharmacy industry. The research was developed from a case study, with the data collected through interviews, observations and document analyzes. The results show that there is some disagreement regarding the importance of cost information generated by the hospital pharmacy and other sectors. For those strategic sectors related to the monetary aspects, the direct material costs of data is obtained by calculating the average purchase cost, however the amounts charged in the billing sector follow the price lists and agreements, being of little use to calculate costs. However, it was realized the management and direction of the entity that is another understanding, given that to determine the economic result should be considered revenues and costs. The organization is recommended to adopt a system of costs, both in the hospital pharmacy and in other sectors of the hospital, whether they are middle or end activities.