Abstract
Objective: This study aims to compare the costs of the nutrition and dietetics sector of a public and a private hospital and to analyze the feasibility of offering or outsourcing the service.
Method: To calculate the cost of meals (breakfast, lunch, afternoon coffee and dinner) the absorption costing method was used, which considers direct costs (labor of cooks, kitchen assistants and waiters); and indirect production costs (maintenance services, water, electricity, telephone, depreciation of equipment, and gas).
Theoretical Foundation: Cost management in hospitals was addressed, highlighting the importance of calculating and controlling costs for decision making, as well as outsourcing costs in hospitals.
Results: The results show that the value obtained for breakfast and afternoon, both for public and private hospitals, respectively, was R $ 2.99 and R $ 15.59. For lunch and dinner, with beef, they were R $ 15.69 and R $ 21.72; with chicken meat R $ 13.89 and R $ 21.32; and a light diet of R $ 10.45 and R $ 19.55.
Conclusions/contributions: Thus, it is observed that the private hospital has a higher cost compared to the public, mainly due to the difference in menu items. Subsequently, the values found were compared with those of outsourced companies, verifying the infeasibility for both public and private hospitals to outsource the service.