巴西传统、补充和综合医学单位的成本分析。
Cost analysis in a Traditional, Complementary and Integrative Medicine unit in Brazil.
机构信息
Universidade Federal de Pernambuco. Hospital das Clínicas. Recife, PE, Brasil.
Instituto Federal de Pernambuco, Campus Abreu e Lima. Departamento de Enfermagem. Abreu e Lima, PE, Brasil.
出版信息
Rev Saude Publica. 2020 Dec 11;54:145. doi: 10.11606/s1518-8787.2020054001649. eCollection 2020.
OBJECTIVE
To analyze the costs of a specialized service in Traditional Complementary and Integrative Medicines (TCIM) in Northeast Brazil to provide data on the cost linked to the implementation and maintenance of services of this nature and to identify the average cost per user for the Unified Health System.
METHODS
This is a partial, descriptive, quantitative economic assessment, which used secondary data, later grouped in Microsoft Excel spreadsheets. The method used to analyze such costs was absorption costing, from which the service was divided into three costing centers: productive, administrative and auxiliary.
RESULTS
After analyzing the data, the total cost of the service in 2014 was estimated at R$ 1,270,015.70, with a proportion of 79.69% of direct costs. The average cost per user in this period was R$ 36.79, considering the total of 34,521 users in individual and collective practices.
CONCLUSIONS
The service has a cost per user compatible with a specialized service; however, TCIM offers a comprehensive and holistic approach, which can have a positive impact on quality of life.
目的
分析巴西东北部传统补充和综合医学（TCIM）专业服务的成本，为实施和维持此类服务的成本提供数据，并确定统一卫生系统的每个用户的平均成本。
方法
这是一项部分的、描述性的、定量的经济评估，使用了二手数据，这些数据随后被分组到 Microsoft Excel 电子表格中。用于分析这些成本的方法是吸收成本法，根据该方法，服务被分为三个成本中心：生产、行政和辅助。
结果
对数据进行分析后，2014 年该服务的总成本估计为 1,270,015.70 雷亚尔，其中直接成本占 79.69%。在这个时期，考虑到个人和集体实践中的 34,521 名用户，每个用户的平均成本为 36.79 雷亚尔。
结论
该服务的每个用户的成本与专业服务相兼容；然而，TCIM 提供了一种全面和整体的方法，可以对生活质量产生积极影响。
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