Universidade de São Paulo, Escola de Enfermagem, Programa de Pós-Graduação em Gerenciamento em Enfermagem, São Paulo, SP, Brazil.
Universidade de São Paulo, Escola de Enfermagem, Departamento de Orientação Profissional, São Paulo, SP, Brazil.
Rev Esc Enferm USP. 2021 Apr 5;55:e03692. doi: 10.1590/S1980-220X2019026803692. eCollection 2021.
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.
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.
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.
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.
分析从巴西统一卫生系统转移支付用于大学医院门诊护理程序的比例。
定量、探索性、描述性病例研究。用于计算总直接成本平均值的样本由 656 例非参与性观察组成。将所获得的成本与统一卫生系统的转移支付进行比较，将商定的程序数量乘以 2016 年和 2017 年统一程序表中的单位成本。
2016 年，统一卫生系统转移支付的比例相当于实际成本的 11.13%，2017 年为 16.02%。在这两年中，转移支付价值仅平均覆盖了 13.4%，导致收入的百分比差异明显小于实际成本。
执行的程序的生产力越高，医院的亏损就越高，因此，统一卫生系统未覆盖的成本就越高。
