Coverage for the cost of outpatient nursing procedures by the Unified Health System: a percentage analysis

Authors

  • Elisabete Finzch Sportello Universidade de São Paulo, Escola de Enfermagem, Programa de Pós-Graduação em Gerenciamento em Enfermagem, São Paulo, SP, Brasil. http://orcid.org/0000-0002-2664-5320
  • Valéria Castilho Universidade de São Paulo, Escola de Enfermagem, Departamento de Orientação Profissional, São Paulo, SP, Brasil.
  • Antônio Fernandes Costa Lima Universidade de São Paulo, Escola de Enfermagem, Departamento de Orientação Profissional, São Paulo, SP, Brasil.

DOI:

https://doi.org/10.1590/s1980-220x2019026803692

Keywords:

Ambulatory Care, Nursing Care, Costs and Cost Analysis, Cost Control, Health Care Costs, Unified Health System

Abstract

Objective: To analyze the percentage of the coverage of transfers from the Brazilian Unified Health System regarding nursing procedures conducted in the Outpatient facility of a University Hospital. Method: Quantitative, exploratory, descriptive case study. The sample for calculating the mean total direct costs was composed of non-participant observations of 656 procedures. The obtained costs were compared to transfers from the Unified Health System by multiplying the amount of procedures agreed upon by the unit cost in the Unified Table of Procedures in 2016 and 2017. Results: The Unified Health System transferred a percentage corresponding to 11.13% of the actual cost in 2016 and to 16.02% in 2017. In these two years, transfer values covered only a mean of 13.4%, resulting in a percentage difference in revenue significantly smaller than the actual cost. Conclusion: The higher the productivity of the performed procedures, the higher was the hospital deficit and, consequently, the higher were the costs not covered by the Unified Health System.

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Published

2021-04-09

How to Cite

Sportello, E. F., Castilho, V., & Lima, A. F. C. (2021). Coverage for the cost of outpatient nursing procedures by the Unified Health System: a percentage analysis. Revista Da Escola De Enfermagem Da USP, 55, e03692. https://doi.org/10.1590/s1980-220x2019026803692

Issue

Section

Original Article