Coverage for the cost of outpatient nursing procedures by the Unified Health System: a percentage analysis

Abstract

Objective: To analyze the percentage of the coverage of transfers from the BrazilianUnified Health System regarding nursing procedures conducted in the Outpatient facilityof a University Hospital. Method: Quantitative, exploratory, descriptive case study. Thesample for calculating the mean total direct costs was composed of non-participantobservations of 656 procedures. The obtained costs were compared to transfers from theUnified Health System by multiplying the amount of procedures agreed upon by theunit cost in the Unified Table of Procedures in 2016 and 2017. Results: The UnifiedHealth System transferred a percentage corresponding to 11.13% of the actual cost in2016 and to 16.02% in 2017. In these two years, transfer values covered only a meanof 13.4%, resulting in a percentage difference in revenue significantly smaller than theactual cost. Conclusion: The higher the productivity of the performed procedures, thehigher was the hospital deficit and, consequently, the higher were the costs not coveredby the Unified Health System