Efeitos da reestruturação pró-inovação nos custos em saúde

• Autor(a) principal: Avellar, Cristina Monken
• Data de Publicação: 2015
• Outros Autores: Jorge, Marcelino José, Carvalho, Frederico Azevedo de, Horta, Rui Américo Mathiasi
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Repositório Institucional da FIOCRUZ (ARCA)
• Texto Completo: https://www.arca.fiocruz.br/handle/icict/35069
• topic: Pesquisa clínica em HIV e AIDS; Estrutura organizacional; Microcustos; Custeio baseado em atividades; Análise de desempenho em custos; Clinical research on HIV and AIDS; Organizational structure; Microcosts; Activity based costing; Costs’ performance analysis

The aim of this paper is to assess the effect of innovative organizational structures on the performance in costs of clinical research associated with health care. The method is a case study about research and costs of the Clinical Research Laboratory on STD and AIDS of the Evandro Chagas National Institute of Infectious Diseases, Oswaldo Cruz Foundation (Lapclin-AIDS/INI/Fiocruz). Uses estimates for 2006 and 2009 of the INI’s project about Assessment and Monitoring - Management Indicators, and the Spearman test to analyze correlation between annual expenses and unit costs of INI’s health procedures. The result is that the new organizational structure does not strictly minimize costs, but promotes research and efficient distribution of resources between labs. The conclusion is that this approach allows to measure performance in cost due to organizational change and confirms the effectiveness on costs of the restructuration of INI’s research under the Comprehensive Health Care Model.