Purpose: To present a model of cost allocation for ophthalmic clinics services using cost versus price approach and to evaluate the cost information as a management tool as well as an instrument for cost control and decision-making. Methods: The model was tested applying various costing methodologies: absorption costing, full costing, direct costing and activity based costing. Cost allocation systems were installed in three ophthalmic clinics services with the objective of arriving at the cost of procedures conducted in the period […]

OBJECTIVE: The objective of this study is to evaluate the cost of the use of lubricant eye drops, which are more used in the national market and contain in its formulation the same active ingredient – carboximeticelulose -, by considering their total number of drops in each flask. METHODS: An experimental study was accomplished by using three flasks of each one of the following eye drops: Lacrifilm®(eye drop 1) and Fresh Tears®(eye drop 2). To the analysis of their cost, […]