Arbeitspapier

Produção de informação de custos para a tomada de decisão no Sistema Único de Saúde: Uma questão para a política pública

The objective of this text is to discuss the relevance of the production and use of cost information from the Brazilian Public Health System (SUS), as an input for decision making processes on its financing and management. Technical-scientific literature on the subject is considered to present concepts and discuss methodological questions involving the costing and health cost management. The relevance of cost information to the SUS is discussed under two aspects: financing and management of the system, dealing with two perspectives for the use of information, that of the system managers at the three government spheres and that of the health units' managers. International experiences on the production and use of cost information are presented to illustrate some possibilities that may be considered for the Brazilian case, as well as national experiences developed by hospitals and federal government agencies. Finally, some recommendations for the systematic production and use of cost information in SUS are presented as initial reflections and subsidies for the formulation of a national policy on the subject.

Sprache
Portugiesisch

Erschienen in
Series: Texto para Discussão ; No. 2314

Klassifikation
Wirtschaft
National Government Expenditures and Health
Public Administration; Public Sector Accounting and Audits
Health: Government Policy; Regulation; Public Health
Thema
cost accounting
health cost management
health expenditure
public administration
Unified Health System

Ereignis
Geistige Schöpfung
(wer)
Vieira, Fabiola Sulpino
Ereignis
Veröffentlichung
(wer)
Instituto de Pesquisa Econômica Aplicada (IPEA)
(wo)
Brasília
(wann)
2017

Handle
Letzte Aktualisierung
10.03.2025, 11:41 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Vieira, Fabiola Sulpino
  • Instituto de Pesquisa Econômica Aplicada (IPEA)

Entstanden

  • 2017

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