A aplicação do custeio baseado em atividades para conhecimento do serviço de verificação de óbitos no estado de Minas Gerais

Abstract

Mortality statistics provide important inputs for the knowledge of the epidemiological profile of populations and for the planning of health actions. Thus, the classification of the basic cause of death as poorly defined makes it difficult both to obtain reliable statistical information and to plan health actions. The Death Verification Service (SVO), according to Ministerial Order No. 1405, of June 29, 2006, of the Ministry of Health that established the National Network of Services for the Verification of Death and Clarification of the Mortis Causa, will have the intention of reducing The number of deaths classified as poorly defined, of deceased persons of natural death without or with medical assistance (without diagnostic elucidation). This study aimed to study the cost of the Service of Verification of Deaths in the State of Minas Gerais, using the ABC Costing method, based on the increasing need to search for efficiency in public institutions. For this, the nature of the present research study is classified as exploratory and descriptive, with a mixed approach, and as a single case study procedure, having the Minas Gerais Death Verification Service (SVO) as the unit of analysis. As a consequence, by mapping the activities a more accurate description of the way in which the resources are consumed can be made. The results of the work show a good quality of the information, and indicate the minimum, maximum and average values R $ 2,731.46, of the cost of a necropsy, subsidizing the appropriate information manager to carry out the management of the SVO.