Abstract
The objective of this paper was to analyze the relationship between the cost drivers and the intensity of the use of human resources in the Nutrition sector of a public university hospital located in the State of Pernambuco using the perspective of the ABC costing system. To achieve the objective proposed, a descriptive and quantitative research was carried out. Information was collected about the intensity of human resources, as well as about the driving attributes of the activities (complexity, frequency and importance) performed. Three distinct groups of activities were identified (clinical nutrition, outpatient and production nutrition) performed within the scope of the investigated sector. For data collection, three techniques were considered: interviews, documentary research and observation. The guiding attributes were analyzed through content analysis and discourse analysis. To test the statistical significance of the differences between the groups, Kruskall-Wallis test was used. To analyze the statistical significance of the relationships between the attributes and the intensity of use, Spearman's correlation coefficient was used. Specificities were found regarding the use of human resources, complexity and frequency, and none of the attributes were shown to be related to the intensity of the use of human resources.