Avaliação dos custos do processo de cuidado ambulatorial dos pacientes inclusos no programa de obesidade mórbida – Método de custeio ABC

Abstract

Obesity is growing at an accelerated rate and has been considered a global epidemic is associated with various comorbidities such as diabetes and hypertension. The health expenses related to obesity has become a major economic problem for the Brazilian health generating high costs of the treatment of diseases related to overweight and obesity. The calculated cost analysis by the ABC method allows better resource management by managers raising the quality of care. The study aimed to evaluate the costs of outpatient care of patients included in morbid obesity program endocrinology clinic of HU-UFS through the ABC method. This is a prospective study to economic evaluation of the care process of patients included in morbid obesity program. The study population consisted of patients included in the program (N = 43). There was a higher incidence of hypertension (p = 0.004) and diabetes mellitus (p = 0.036) as well as a number of diseases (p = 0.001), and greater use of medications (p = 0.023) in the preoperative period for the postoperative period. The monthly outpatient treatment cost R $ 526.17 per patient. The outcome revealed that the cost of greater importance was related to structure with an average monthly cost per patient of R $ 346.63 compared to R $ 119.26 related to drugs and R $ 60.28 related to exams. significant differences were identified between spending preoperatively and postoperatively with respect to expenses structure the biggest consumer activity were to carry out reception service. It follows that the cost structure is much higher than the costs of tests and drugs, and that activity was higher cost of performing the reception services. The study helps to guide managers on the proper allocation of resources, which are configured as a problem due to lack of resources for health, seeking quality care.