The use of costs information in public health: a preliminary study in local health departments in the state of Santa Catarina

• Autor(a) principal: Almeida, André Graf de
• Data de Publicação: 2009
• Outros Autores: Borba, José Alonso, Flores, Luiz Carlos da Silva
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Administração Pública
• Texto Completo: https://periodicos.fgv.br/rap/article/view/6702
• topic: cost accounting; Unified Health System; public management.; contabilidade de custos; Sistema Único de Saúde; administração pública.

This article analyzes the use of costs information in decision-making by managers of the 20 local health departments in the state of Santa Catarina, Brazil. Public managers profiles were assessed so as to verify whether they had the schooling and experience needed to produce ethical information on certain issues. The existence of costs systems in such departments was assessed through the managers¿ perceptions of the use of costs information in the decision-making process, and which information is actually used. The methodology used was guided interviews, and the subjects were public employees withholding managing positions in local health departments. The goals of the study were reached as 18 local health departments in the state of Santa Catarina were assessed on their use of costs information. Results show that in spite of existing a legal requirement concerning the implementation of costs systems in public departments, only two local health departments actually have this advanced tool. In the remaining ones there are attempts to obtain more detailed costs data. However, according to the interviewees, costs information is definitely crucial when managing any department.