Principle of variable cost for information management in a network of dental clinics
International Journal of Development Research
Principle of variable cost for information management in a network of dental clinics
Received 17th February, 2018; Received in revised form 21st March, 2018; Accepted 03rd April, 2018; Published online 31st May, 2018
Copyright © 2018, Leopoldo Pedro Guimarães Filho et al. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
The purpose of this article is to demonstrate the benefits of using the variable cost principle for the generation of managerial information in ontological clinic. For that, an exploratory, qualitative-quantitative research was carried out in a private ontological clinic in Santa Catarina State. The data collection was carried throughout the study out on the spot, taking into account, the information passed during meetings with the managers of the organization. The obtained data were processed and analyzed with the computational aid, in order to generate more information about the costs incurred in the activities of the organization. These new information proved to be of great value, bringing greater reliability and effectiveness to the planning, control and decision making processes of its managers.
