Direct Costs in Public Health
An analysis of the efficiency of Basic Health Units in the Municipality of Londrina-Paraná / Brazil
DOI:
https://doi.org/10.47179/abcustos.v19i3.756Keywords:
Costs, Efficiency, HealthAbstract
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.
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Copyright (c) 2025 Suzana Loureiro, Saulo Fabiano Amâncio Vieira, Elaine Maria dos Santos, Letícia Fernandes de Negreiros

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.