IMPACT OF NURSING AUDIT ON RESOURCE AND COST MANAGEMENT IN HEALTHCARE INSTITUTIONS

Abstract

This article sought to analyze how the practice of nursing auditing influences efficiency in resource management, cost reduction and improvement in the quality of healthcare in hospital institutions, seeking to identify effective strategies to optimize the use of resources and guarantee optimal care. safe and quality care for patients. Bibliographic review using the databases Latin American and Caribbean Literature in Health Sciences (LILACS), Medical Literature Analysis and Retrieval System Online (MEDLINE), Nursing Database (BDENF), Scientific Electronic Library Online (SCIELO ), in the period from 2019 to 2024 by crossing the descriptors: "Nursing audit", "Nursing" and "Quality of health care" which answers the problematic question: “How does the practice of nursing audit influence the efficiency in managing resources and costs in healthcare institutions, considering their effects on reducing waste, optimizing resources, improving the quality of care and financial impact on institutions?" It was observed that the lack of standardization and centralization of data also represents a challenge, as scattered data makes analysis and decision-making difficult, damaging the team's efficiency and the quality of the results obtained by the health audit. It is noted that the nursing audit contributes significantly to the operational efficiency of health institutions. , resulting in improvements in the quality of patient care and reduced waste.