CUSTEIO ALVO EM SERVIÇOS HOSPITALARES PÚBLICOS: ESTUDO NO SERVIÇO DE TRANSPLANTE HEPÁTICO DO HOSPITAL UNIVERSITÁRIO WALTER CANTÍDIO DA UNIVERSIDADE FEDERAL DO CEARÁ

The purpose of this study is to analyze the implications of the use of target costing in federal university hospitals as a strategic management costs tool. A qualitative approach was used, and the main strategy was a case study, conducted in the liver transplant service at the university hospital of Federal University of Ceara. Questionnaires, interviews and direct observation of processes and activities were used as instruments for data collection. The content analysis in the entity's accounting reports was also used. The use of target costing in that hospital identified a gap of about 6% and also the possibility of reducing this gap in about 70%, used with the concepts of value engineering, contributing to the improvement of service quality and evidencing the perception of quality by the users of these hospitals.