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

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.

摘要
研究目的：验证精益六西格玛（Lean Six Sigma）方法对减少非合规收支错误录入的影响。
研究方法：于2015年12月至2016年9月期间，在圣保罗市（SP）一家高复杂度综合医院内，开展精益六西格玛方法的评审与应用流程。
研究结果：2015年12月至2016年9月期间，共计审计3,756,814条（占比100%）录入记录。研究期间西格玛水平逐步提升，从2015年12月的3.44西格玛升至2016年9月的5.92西格玛。研究结束时，非合规收支的错误录入项占比降至0%。
研究结论：精益六西格玛方法可有效减少录入错误、精准核算成本、保障账务呈报合规，并准确确定成本-结果比率。