AGRADECIMENTOSPrimeiramente agradeço a Deus pela inspiração e pela oportunidade de trilhar esse caminho.Ao meu orientador que ao longo da vida se tornou um grande amigo e conselheiro, com o qual espero sempre desenvolver projetos.À minha mãe, pelo apoio, e ao meu pai pelo auxílio, onde quer que esteja. Sei que sempre fizeram o impossível e o possível para que eu sempre seguisse meus estudos.À minha noiva pelo apoio e compreensão em relação aos fins de semana e feriados que passei em frente ao computador. Mais um degrau conquistado juntos. Agradeço à família da minha noiva com a qual tenho um carinho especial.A toda a minha família que sempre se entusiasmou, acompanhou e orientou todos os meus passos. Hospitals are complex institutions and fundamental in human life. They consume almost half of the spending on health in Brazil. Because of the specificity of these institutions there is genuine difficulty in adapting to the medical activity management controls. However, it is possible to find hospitals that use the budget process as a management tool. This process can be used to align the goals of managers and the organization for structuring and allocation of effort, performance measurement manager tying goals to incentives. When faced with a public hospital where there is the presence of this tool and it has no financial incentives for achieving budget targets, the complexity of the joint management of these institutions, job uncertainty and the clash between medical professionals and administration, there is interest in understanding how to use the clinical management of the budgeting process for decision making. This study applied a case study using semi-structured interviews, the University Hospital of Ribeirão Preto to this understanding. The results demonstrate that the interaction of managers with budget occurs predominantly through materials planning and incorporation of new technologies. Management tools used to assist in planning the mapping of activities that impact on resource consumption. It was also shown that there is a perception by managers of conflict between administrative and medical logic.