Direct Costs in Public Health

An analysis of the efficiency of Basic Health Units in the Municipality of Londrina-Paraná / Brazil

Authors

DOI:

https://doi.org/10.47179/abcustos.v19i3.756

Keywords:

Costs, Efficiency, Health

Abstract

In the context of Primary Health Care, the Basic Health Unit (BHU) must be able to meet the needs of users. The BHUs are managed by the municipalities, making it possible to change practices and optimize the services provided, but in order to do so, it is necessary to know how much each BHU produces and how much it costs the public coffers. The aim of this study was to determine and analyze the direct costs of the 54 BHU in Londrina-PR in 2016 (consolidated data). A census of the 54 BHU was carried out in partnership with the Municipal Health Department. Combining and analyzing the information enabled findings such as 89.78% are Personnel Costs, followed by Consumables (8.05%) and Administrative Costs (2.18%). In addition, this research contributes as a first look at this scenario that had no studies like this, so it is a tool for public managers to make decisions.

Downloads

Download data is not yet available.

Author Biographies

Camila Moliani Ferri, Prefeitura Municipal de Londrina

Mestrado em Administração pela Universidade Estadual de Londrina
Prefeitura Municipal de Londrina

Saulo Fabiano Amâncio Vieira, Universidade Estadual de Londrina (UEL)

Doutorado em Administração pela Universidade Nove de Julho - UNINOVE
Professor Universidade Estadual de Londrina – UEL

Link Lattes: http://lattes.cnpq.br/5527654035542164

Elaine Maria dos Santos, Universidade Estadual de Londrina (UEL)

Doutorado em Engenharia de Produção pela Universidade de São Paulo - USP
Professora da Universidade Estadual de Londrina – UEL

Link Lattes: http://lattes.cnpq.br/5245546196615162

Suzana Loureiro, Universidade Estadual de Londrina (UEL)

Mestrado em andamento em Administração pela Universidade Estadual de Londrina – UEL

Link Lattes: http://lattes.cnpq.br/6535146096615582

Letícia Fernandes de Negreiros, Universidade Estadual do Norte do Paraná (UENP)

Doutorado em Administração pela Universidade Estadual de Maringá - UEM
Professora da Universidade Estadual do Norte do Paraná - UENP

Link Lattes: http://lattes.cnpq.br/9320414337751698

Published

2025-04-25

How to Cite

Moliani Ferri, C., Amâncio Vieira, S. F., dos Santos, E. M., Loureiro, S., & Fernandes de Negreiros, L. (2025). Direct Costs in Public Health: An analysis of the efficiency of Basic Health Units in the Municipality of Londrina-Paraná / Brazil. ABCustos, 19(3), 136–160. https://doi.org/10.47179/abcustos.v19i3.756

Issue

Section

Artigos e resenhas