FATORES INIBIDORES DA INSTITUCIONALIZAÇÃO EM UM HOSPITAL UNIVERSITÁRIO

The objective of the research was to investigate the factors that inhibit the institutionalization of the budget as a management control tool in a university hospital in Vitoria-ES. Thus, understanding the problem guided the choice of a case study, with a qualitative and descriptive approach, using as technical procedures for data collection of non-participant observation, semi structured interviews and documentary analysis. The data collection took place in March and April 2016. As a data analysis was used to Bardin's content analysis technique (1977) developed in the months April and June 2016. The research had as  main theory the study by Frezatti, Nascimento, Junqueira and Relvas (2011), which analyzed eight impacting categories to the budget process. In the data analysis, we analyzed the budget process in theoretical and real plans. In conclusion, 27 inhibitory factors were verified, such as the control cultures and rigidity and impersonal. The hospital budget has not yet been institutionalized as a management control tool. It's just a ceremonial criterion value that stabilizes and legitimizes forward management to external control organs.