This research searched to verify if the nurses of a private hospital in São Paulo-SP, Brazil, have costs management view and to observe how occur their participation in the planning levels, specifically in relation to the costs. Forty nurses were interviewed during their journey through a questionnaire about caring costs management and the levels of organizational planning. It was observed that 85% of the nurses interviewed affirmed that they don't participate on the caring costs management, and that 45% of the participants didn't know to explain the importance of this knowledge. The majority of the nurses interviewed (62.5%) affirmed that they don't participate of the strategic institutional planning and, among those that participated; the majority didn't know to explain about their participation.
Nursing Administration Research; Strategic Planning; Health Care Costs