BEHAVIOR OF THE COSTS IN HOSPITALS ADMINISTERED BY THE SECRETARY OF STATE FOR HEALTH OF SANTA CATARINA

• Autor(a) principal: Borgert, Altair
• Data de Publicação: 2011
• Outros Autores: Crispim, Cláudia Hernandez, Almeida, Éder da Silveira de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/2077
• topic: Behavior of costs. Hospital costs. Public hospitals.; Hospitais públicos. Comportamento dos custos. Custos hospitalares.

The goal of this study is to analyze the behavior of costs in institutions administered by the Secretary of State for Health of Santa Catarina, according to the several categories of hospitals. This is a descriptive research, conducted based on secondary data. The approach used on the issue is predominantly quantitative, with technical, bibliographical and documentary procedures. The data from 2007 and 2008 were obtained directly from the costs system of the hospitals in the research and they were statistically treated by analyzing the correlation of four distinct groups of medical specialties: General Hospitals, General Hospitals with Maternity Units, Maternity Units, and Hospitals with Other Specialties. The data for the number of treatment were correlated, first individually with the various types of costs at each hospital, where a negative correlation was found in most cases. Later, in general, the analysis of correlation of the total number of treatment in hospitals versus their total costs resulted in positive values for all tests done. As a result of these analyses, it can be inferred that there are similarities in the behavior of costs for different hospital categories. However, it is assertive that there is a variation in hospital costs with the increase or reduction in the number of treatments, only when all hospitals are analyzed jointly. Nonetheless, when analyzed individually, the different hospitals are independent from their costs related to the number of treatments.