Avaliação de custos em saúde: utilização do sistema de custeio por absorção na Atenção Primária à Saúde de Sobral-Ce

Abstract

In 2019, the Previne Brasil program was instituted, which represents a new form of financing for Primary Health Care and is based on weighted capitation actions, payment for performance and incentives for strategic actions. In the meantime, all those involved with health care should be concerned with the ways of transferring resources to the service in which they are inserted. Thus, the objective of the study is to evaluate the costs with Municipal management of the Family Health Centers of Sobral - CE from net expenses in the period from January to August 2022. This is an evaluative study with a quantitative approach based on the framework proposed by Castro (2000) in which an adaptation of the absorption costing system to the reality of the public health system is pointed out. The 38 Family Health Centers (CSF) in the city of Sobral - CE were used as the study's scenario, and the SUS Costs Calculation and Management System (APURASUS) was used as a source for data collection. Data were collected from information previously filled in by the managers of each CSF. The study focused on the analysis of data for the period from January to August 2022, considering the changes resulting from the implementation of the new form of financing and the new WAVE of COVID-19, pointed out in this period by Mendes (2020) as the third wave. The data were organized in Microsoft office excel in order to generate spreadsheets, graphs, charts and tables and enable the best analysis that was submitted to descriptive statistics The research was carried out in accordance with resolution 466/12 of the National Health Council (CNS) . Thus, the study was approved by the Scientific Committee of the Municipal Secretary of Health and subsequently approved by the Research Ethics Committee of the Universidade Estadual Vale do Acaraú (UVA) under number 5.875.289 of February 3, 2023. With regard to costs with the CSF, in the first eight months of 2022, the municipality had a total expenditure of BRL 79.482.564,37, with 79,97% of the costs related to personnel, 15,21% related to for consumables and 4,82% for other services and charges. It is noticed that most of the CSF of the headquarters have higher costs compared to those of the districts for all evaluated categories. From the above, it was denoted that the costs with the operation of the CSF of the headquarters and district of the municipality of Sobral are related to several issues and involve management of human resources, materials, medicines, laboratory services, third-party services, waste management solids and processes for the complete flow and effectiveness of the services provided throughout the basic network.