[Analysis of health care costs of patients with diabetes mellitus and hypertension in a public health reference unit in Recife--Brazil].
OBJECTIVE
To analyze health care costs of patients with diabetes mellitus and hypertension, and to estimate the cost of medium complexity outpatient procedures, compared with the standard reimbursement values used in Brazil.


METHODS
We analyzed direct health costs in a public health reference unit in Recife/PE, in 2007. Costs were determined and allocated using the techniques of absorption costing and apportionment.


RESULTS
Direct costs and the amount reimbursed by the SUS totaled R$ 4,855,291.82 and R$ 2.118.893,56, respectively. The greatest groups of expenditure were medications, with R$ 1,762,424.42 (36.3%), outsourced services, with R$ 996,637.82 (20.5%); and personnel, with R$ 978,096.10 (20.1%). All procedures had higher estimated costs than what is reimbursed by the SUS.


CONCLUSIONS
Drugs were associated with the highest health care costs, a considerable difference was observed between estimated costs and the amount reimbursed by the SUS.
Departamento de Saúde Coletiva, Centro de Pesquisas Aggeu Magalhães, Fundação Oswaldo Cruz, Rua Mário Campelo 201/406, Recife, PE, Brazil. michelly_marinho@yahoo.com.br
Michelly Geórgia da Silva
MG
Marinho
Eduarda Ângela Pessoa
EÂ
Cesse
Adriana Falangola Benjamin
AF
Bezerra
Islândia Maria Carvalho de
IM
Sousa
Annick
A
Fontbonne
Eduardo Freese de
EF
Carvalho
D000553:Ambulatory Care / Q000145:classification / Q000191:economics*; D001938:Brazil; D003695:Delivery of Health Care / Q000191:economics; D003920:Diabetes Mellitus / Q000191:economics / Q000628:therapy*; D017048:Health Care Costs / Q000706:statistics & numerical data*; D006801:Humans; D006973:Hypertension / Q000191:economics / Q000628:therapy*; D012051:Reimbursement Mechanisms / Q000706:statistics & numerical data*