@article{fdi:010054081,
  title = {{A}nálise de custos da assist{\^e}ncia {\`a} saúde aos portadores de diabetes melito e hipertensão arterial em uma unidade de saúde pública de refer{\^e}ncia em {R}ecife - {B}rasil = {A}nalysis of health care costs of patients with diabetes mellitus and hypertension in a public health reference unit in {R}ecife - {B}razil},
  author = {{M}arinho, {M}. {G}. {D}. and {C}esse, {E}. {A}. {P}. and {B}ezerra, {A}. {F}. {B}. and de {S}ousa, {I}. {M}. {C}. and {F}ontbonne, {A}nnick and de {C}arvalho, {E}. {F}.},
  editor = {},
  language = {{POR}},
  abstract = {{O}bjective: {T}o analyze health care costs of patients with diabetes mellitus and hypertension, and to estimate the cost of medium complexity outpatient procedures, compared with the standard reimbursement values used in {B}razil. {M}aterials and methods: {W}e analyzed direct health costs in a public health reference unit in {R}ecife/{PE}, in 2007. {C}osts were determined and allocated using the techniques of absorption costing and apportionment. {R}esults: {D}irect costs and the amount reimbursed by the {SUS} totaled {R}$ 4,855,291.82 and {R}$ 2.118.893,56, respectively. {T}he greatest groups of expenditure were medications, with {R}$ 1,762,424.42 (36.3%), outsourced services, with {R}$ 996,637.82 (20.5%); and personnel, with {R}$ 978,096.10 (20.1%). {A}ll procedures had higher estimated costs than what is reimbursed by the {SUS}. {C}onclusions: {D}rugs were associated with the highest health care costs, a considerable difference was observed between estimated costs and the amount reimbursed by the {SUS}. {A}rq {B}ras {E}ndocrinol {M}etab. 2011;55(6):406-11},
  keywords = {{D}iabetes mellitus ; hypertension ; costs and cost analysis ; direct ; service costs ; {U}nified {H}ealth {C}are {S}ystem},
  booktitle = {},
  journal = {{A}rquivos {B}rasileiros de {E}ndocrinologia e {M}etabologia},
  volume = {55},
  numero = {6},
  pages = {406--411},
  ISSN = {0004-2730},
  year = {2011},
  DOI = {10.1590/{S}0102-311{X}2001000200011},
  URL = {https://www.documentation.ird.fr/hor/fdi:010054081},
}