Custos e indicadores assistenciais hospitalares: estudo em unidades públicas do Estado de Minas Gerais

Abstract

Speaking, collecting evidence and increasing knowledge about public health, and especially discussing cost management in this sector becomes necessary and essential. This research works on the origin and formation of hospital costs, subsidizing the debate on the use of cost information in government services, which goes beyond the traditional argument that one should "cut costs" rather than that cost information should be used in a way coherence, as metainformation (information information) and as an indicator of results. However, it is known that, mainly in the public sector, there is a low availability of information, mainly on hospital costs, constituting a limiting factor in the creation of management and care indicators. In addition, it is noted that the data, facts, information, goals and parameters generated in the internal and external hospital environment are essential for the management of these health services, since they allow for the knowledge, analysis of changes in institutions, identification of problems, the evaluation of alternatives for their solution, the review of results and also the possibility of internal and external benchmarking of the institution, in its areas or subareas or in organizations.The objective of this research was to analyze the relationship between hospital indicators and the composition of hospital costs in the public and state network of Minas Gerais. In view of this, we chose a descriptive research, with a quantitative approach, being qualified in terms of procedures, as an ex post facto research, since it provides for the collection and analysis of secondary data. It was possible to analyze in a more macro form, as it gives the composition of the costs of the 19 assistance units analyzed from 2010 to 2017 and their indicators. In the descriptive analysis of the variables, it was possible to observe the growth behavior of the costs performed by the hospitals during the year. Hospital HJXXIII, for example, presents the highest costs obtained in the study over the years, a fact that can be explained by this being a reference and large hospital. The Health Homes of the elderly care rehabilitation complex have little variability of cost over the years. It is possible to infer that the procedures performed in these units are similar, and / or that the treated clinical cases involve procedures with smaller values.