Abstract
In view of the importance given to the adoption of cost systems in public entities, especially in public hospital teaching organizations, this research aims to apply the systematic cost absorption method, using the cost center, with the purpose of analysis of the services offered by the Nutrition Unit of HU-Univasf. The research is exploratory, carried out through a case study, with a mixed approach (qualitative-quantitative). Through the research, it was possible to find the unit costs of nutrition and dietary services, breakfast (R $ 4.88), morning snack (R $ 3.76), lunch (R $ 9.79), afternoon snack (R $ 4 (R $ 9.58), supper (R $ 3.76) and enteral diets (R $ 10.58), offered by the hospital to employees, companions and inpatients, in the year 2018. The results of the study, among other purposes, may serve as a model for the implementation of the cost system to the other HU-Univasf sectors.
Keywords: Absorption Costing; Public sector; Universitary hospital.