The Brazilian state has thousands of hospital institutions of various sizes and corporate arrangements. In many cities, only one of these units is responsible for providing uninterrupted health care. According to the Federal Constitution, health is a fundamental right. Considering the social relevance that these organizations represent, and given that they are all companies. The need arises for a management analysis. The purpose of accounting science is to measure a company's financial and economic capacity and it uses a huge range of tools capable of clearly demonstrating the direction of a business. One of these tools is cost accounting. It is extremely important and widely used to manage expenses. Due to their complexity, hospitals are expensive and so this study aims to contribute to the formulation of a cost methodology for this sector based on understanding and managing the resources consumed by these institutions.