Gastos na saúde: um estudo no controle de custos no município de Sousa.

Abstract

This research aimed to investigate how the control is performed the costs for services performed in the office of health in the municipality of Sousa on the performance of public expenditure in order to clear the accounts and in the field of public budget. For both proceeded to search through a form with an interview directed to the manager who had the public focus in the planning of services by the public sector. The methodology as applied to the goals it is characterized as descriptive to identify the secretary of health costs, as the procedures can be regarded as documentary to examine the budget in 2008 and, on the qualitative approach to the problem is by describing the expenses spent on health. It was a lot of financial resources used for health, within the legal limits, which were mainly used for human resources in staff costs, no accomplishments of social grants, as well as physical resources are identified that are best consumed, occurring system without the cost or even a specific method of management, however the provision of accounts is provided in a transparent manner. Thus it is necessary to implant a management cost to the cost of health in the municipal office of Sousa, thus enabling the real control for decision making by providing better quality in the provision of services.