Análise dos custos em um centro de especialidades odontológicas: estudo de caso

Abstract

Objective: to analyze the costs involved in the operation of the dental specialty center of the city of cupira, state of pernambuco, in the year 2014. Methods: observational and retrospective study that used secondary data to perform a partial economic evaluation. Information sources were consulted from the public management of cupira-pe municipality to obtain data useful service to the study of the object and the portal of the national health fund, available for public access. Results: the total cost for the operation of the unit studied was estimated at r$ 156,234.13, corresponding to the sum cost of human resources (r$ 85,337.26) with consumables (r$ 61,608.35) and costs gross (water consumption: r$ 540.00; electricity: r$ 2,898.52, and rental: r$ 6,600.00). Conclusion: costs human resources have a large representation in the costs of a specialized dental center. In this case, with 54.14% from the total cost, always followed by resource costs and building materials totaling 45.91% of the total cost. Another relevant fact was found the average cost for users attended in all specialties offered by the dental specialty center of cupira-pe, estimated at r $ 371.10.