Abstract

Objective:  To understand the meaning attributed by nursing division directors to the hospital cost management process.

Methods:  Qualitative and exploratory-descriptive research (modality: single case study) was conducted in a university hospital. The interviews given by five directors were recorded, transcribed and submitted to content analysis.

Results:  The directors understood cost management as an important task for nurses, regardless of their administrative position. Given tight budgets and limited resources, knowledge on the subject helps to support decisions on the supplies needed for safe and quality care, and contributes to structuring successful bidding processes. To enhance management, they indicated the need to promote training and awareness among care professionals on the rational and efficient use of resources and costs associated with them. From this perspective, they emphasized the relevance of nurses acquiring specific knowledge to help in qualified argumentation on the cost-benefit of acquiring hospital supplies.

Conclusion:  For nursing division directors, cost management is an essential tool for nurses’ performance. Cost management underpins the appropriate use of material resources to promote healthcare safety, avoid waste and minimize financial losses.