einstein (São Paulo). 30/Oct/2018;16(4):eGS4200.

Efficiency in the operational process: reduction of incorrect entries and guarantee of compliance in the rendering of accounts

Daniela Nobrega Pavão ORCID logo , Monique Buttignol ORCID logo , Adriano José Pereira ORCID logo , Renato Tanjoni ORCID logo , Ederson Haroldo Pereira de Almeida ORCID logo , Patricia Leisnock ORCID logo , Gabriela Sato ORCID logo , Eliézer Silva ORCID logo

DOI: 10.31744/einstein_journal/2018GS4200

ABSTRACT

Objective

To verify the impact of the Lean Six Sigma methodology in reducing incorrect entries of non-appropriated revenues and expenses.

Methods

Process for the review and application of the Lean Six Sigma methodology between December 2015 and September 2016, in a high-complexity general hospital in the city of São Paulo (SP).

Results

A total of 3,756,814 (100%) entries were audited between December 2015 and September 2016. The Sigma level evolved over the course of the process and increased from 3.44 Sigma in December 2015 to 5.92 Sigma in September 2016. Entries classified as non-appropriated revenues and expenses were brought down to 0% at the end of the study.

Conclusion

The use of the Lean Six Sigma methodology was efficient in reducing incorrect entries, calculating costs, ensuring compliance in rendering of accounts and accurately determining cost-outcome ratios.

Efficiency in the operational process: reduction of incorrect entries and guarantee of compliance in the rendering of accounts

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