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Complementary caption: UGRL-Bed Management and Regulation Unit; SOP- Standard Operating Procedure; PCD- Daily Surgical Schedule; OPME-Orthoses, Prostheses and Special Materials; ICU- Intensive Care Unit; PACU- Post Anesthetic Recovery Room; CME- Material and Sterilization Center.  Intensive Care Unit; PACU- Post Anesthetic Recovery Room; CME- Material and Sterilization Center.  4, JERICO MC, CASTILHO V. Cost management: the implementation of the activity-based costing method in central sterilizing services. Rev Esc Enferm USP. 2010;44(3):745-52.

Figure 3 Complementary caption: UGRL-Bed Management and Regulation Unit; SOP- Standard Operating Procedure; PCD- Daily Surgical Schedule; OPME-Orthoses, Prostheses and Special Materials; ICU- Intensive Care Unit; PACU- Post Anesthetic Recovery Room; CME- Material and Sterilization Center. Intensive Care Unit; PACU- Post Anesthetic Recovery Room; CME- Material and Sterilization Center. 4, JERICO MC, CASTILHO V. Cost management: the implementation of the activity-based costing method in central sterilizing services. Rev Esc Enferm USP. 2010;44(3):745-52.