Cost for a gaúcha health plan operator

This study aims to structure a cost system for a gaúcha health plan operator's own network in the medicine group modality, identifying the cost by type of service, and compare the result with the price charged by the local accredited network. It is a qualitative research, of an explicative nature, developed through a case study method. In order to size the costs, it was used the full cost system and it was chosen the decentralization system, which was applied in one of the operator's service branch. The conclusion is that the cost system applied to the operator's own network gives managerial information, which helps in the decision-making process and comparing the cost calculated in the own network, with the price of the service in the accredited network, it becomes possible to identify whether the operator's choice for vertical integration service presents more advantages for the company than outsourcing.