Estudo sobre viabilidade do preço da tabela SUS na execução do serviço de hemodiálise em uma clínica especializada sediada no Rio Grande do Norte

Abstract

Expenditures on public health represent a priority in the employment of taxes in the three spheres of the Brazilian, Federal, State and Municipal Executive Branch. The immeasurable need of the assisted population, coupled with the limitations of financial resources, requires the establishment of rigid rules in the use of this budget. The standardization of amounts to be paid for health procedures, through the SUS (Sistema Único de Saúde - SUS) table, is one of the impositions in the hiring of private service providers that work with the System in a supplementary way. In this context, the present study aims to verify the profitability of the hemodialysis service offered with the price proposed in the SUS table, when comparing this value with the costs practiced in a clinic specialized in this procedure, contracted by the Public Health Secretariat of the State of Large northern river. Through a case study, the particularities of the execution of the hemodialysis procedure were presented, by the analysis of the Technical Regulation for the Operation of Dialysis Services, established through the Resolution of the Collegiate Board of the National Agency of Sanitary Surveillance (RDC) 154 , dated June 15, 2014 (BRAZIL, 2014), highlighting the requirements that influence the cost of the on-screen procedure. Through the application of the Full Costing, Absorption Costing and Variable Costing methods, the study analyzed the cost management of the clinic in question, based on its expenses and revenues related to the hemodialysis procedure. Finally, from the comparison of these calculated costs, with the price provided in the SUS Table, it was observed the feasibility of carrying out the procedure with the value standardized by the Ministry of Health.