Adoção de ferramentas de controle gerencial por consultórios odontológicos na região sul do Brasil

Abstract

This study has as its theme the issue of the adoption of management control tools by dental offices in the Southern Region of Brazil and their use. A proposal that seeks to verify which controls are used in the day-to-day of the offices and if the information is considered relevant for decision making. To this end, a survey survey was carried out with 176 dental offices, the data were collected through a questionnaire, where 14% of the population answered. 22 questions were elaborated, addressing the profile of professionals and controls that they use in their offices. The results of the research pointed out a scenario where dental surgeons divide their time between the management of their clinics and customer service, having qualified technical knowledge, however, there is a lack of managerial knowledge making it impossible to get the most out of the tools. In this context, 68% of offices use computerized software that helps in management. The most applied controls are the control of accounts payable and that of accounts receivable, being considered the most relevant within the clinic.