Nomenclaturas aplicadas à CASP: uma análise do discurso dos gestores de saúde do Estado da Paraíba

Abstract

The Nomenclatures Applied to the Public Sector, such as Cost, Expenses, Revenue, Profit and Loss, have gained space within the everyday language of professionals with health training, such as Pharmacists-Biochemists, nurses, dentists and physicians, for example. In addition, functions considered as administrative, financial and accounting are seen in the health areas as an atypical function (secondary) that help the activity end (typical) in the real objective of their action, which is health care to the community generally. Likewise, it is perceived that any action of the public administration that involves acquisition, distribution, among others, requires public resources and these must be administered. As of Constitutional Amendment 19/98, the public administration began to have a special concern to provide its services promptly, bringing efficiency and effectiveness in the provision of service, with less waste of resources possible for the administration. The field of research was an organ of the direct administration, without legal personality, that through the devolution carries out its activities of acquisition, transfer and attendance of demands originating from the state, municipal government, as well as of the population in general, with respect to medicines. It was observed that the managers had differentiated formations, one in the area of health and another in management and administration. It was noted that the professional with a degree in Business Administration and Hospital Management was familiar with the concepts of the nomenclatures inherent to Public Accounting, while the latter, with a Pharmacy background, was not able to define, when confronted with the doctrine, the existing differences, the Example of cost and expense. It was also noticed that the other NAF servers do not have knowledge in financial and accounting areas, and that they did not have training in these areas. In the question about the nomenclatures there was a contradiction of understandings, when compared with the majority doctrine. The work also identified the managers and servants about their perception of the need to know accounting concepts to make a good management and what importance given to such concepts within the NAF.